Filing status, the standard deduction and the Form 1040 flow, using tax year 2026 figures.
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Reference sheet (tax year 2026)
Filing status, in the order to test
Marital status is set on December 31. Divorced or legally separated by then means unmarried for the whole year.
Married filing jointly: married on Dec 31, or your spouse died during the year.
Qualifying surviving spouse: spouse died in either of the two prior years (2024 or 2025 for a 2026 return), you haven't remarried, a dependent child lived with you all year, and you paid over half the cost of the home.
Head of household: unmarried or "considered unmarried" (spouse didn't live in the home the last 6 months of the year), paid over half the cost of keeping up a home, and a qualifying person lived there over half the year. A dependent parent doesn't have to live with you.
Married filing separately: married, not considered unmarried, and filing apart from the spouse.
Single: unmarried with no qualifying person.
Standard deduction
Status
Base
Each 65+ / blind
Single
16,100
2,050
Married filing jointly
32,200
1,650 per spouse
Married filing separately
16,100
1,650
Head of household
24,150
2,050
Qualifying surviving spouse
32,200
1,650
Age 65 and blindness are separate conditions. Someone who is both gets two add-ons.
A dependent's standard deduction is the greater of $1,350 or earned income + $450, capped at the regular amount ($16,100 single).
If one spouse filing separately itemizes, the other's standard deduction is $0.
The $6,000 senior deduction (2025 through 2028) is separate from the standard deduction. It phases out above $75,000 MAGI ($150,000 joint) and isn't available to married filing separately.
Form 1040 flow
Total income (wages, interest, unemployment…) − adjustments = AGI
AGI − standard or itemized deduction = taxable income (never below 0)
Tax on taxable income − credits = total tax (never below 0 for nonrefundable credits)
Payments (W-2 box 2 withholding) − total tax = refund if positive, amount owed if negative
2026 rate brackets used in this drill
Rate
Single
Married filing jointly
10%
0 – 12,400
0 – 24,800
12%
12,400 – 50,400
24,800 – 100,800
22%
50,400 – 105,700
100,800 – 211,400
The drill computes tax with the rate schedule. Tax software and the IRS tax table can land a few dollars off for incomes under $100,000.