2026 State Standard Deductions by State

The Three Models States Use

There is no single approach to standard deductions among US states. Three broad patterns emerge from the 2026 data.

Federal conformity (about 13 states). States including Arizona, Colorado, Idaho, Maine, Minnesota, Missouri, Montana, New Mexico, North Dakota, Oklahoma, South Carolina and Utah adopt the federal standard deduction amount directly, currently around $15,000 single and $30,000 MFJ in 2026 (the 2024 federal level indexed forward). State conformity may be rolling (automatic adoption of federal updates) or static (frozen until the legislature acts). Per the Federation of Tax Administrators state tax systems overview, around 23 states have rolling conformity for personal income tax.

Non-conforming state-specific amount (about 18 states). States including California, Hawaii, Iowa, Kansas, New York, North Carolina, Oregon, Pennsylvania (zero), Virginia, Wisconsin and DC set their own standard deduction independent of federal. Amounts range from California's $5,540 single (relatively low) to North Carolina's $12,750 single (high among non-conforming states). New York maintains $8,000 single and $16,050 MFJ, both well below the federal level.

Personal-exemption-based (about 7 states). States including Connecticut, Illinois, Indiana, Massachusetts, Michigan, New Jersey, Ohio and West Virginia use personal exemptions per filer (and per dependent) instead of or in addition to a general standard deduction. The mathematical effect is similar: a per-filer reduction from gross income before rates apply. New Jersey is the most pure example: $1,000 per filer plus targeted deductions for medical, property tax and a few others, and no general standard deduction.

The 50-State (plus DC) Standard Deduction Map

Single, MFJ and HoH standard deduction amounts for 2026, plus brief notes on conformity status and itemising election rules.

Sources: each state's 2026 Department of Revenue published filing instructions; Tax Foundation 2026 State Tax Rate Tables; Federation of Tax Administrators state-conformity reference. Amounts shown are the standard deduction or its functional equivalent (personal exemption where the state uses that mechanism).

Pennsylvania: The Outlier With No Standard Deduction

Pennsylvania is the only US state with an income tax that offers no standard deduction at all. The 3.07% flat rate applies to gross income with limited adjustments (employer-provided health insurance, contributions to qualified retirement plans, and a few others). There is no general standard deduction, no personal exemption, and no itemising option in the federal sense.

The compensating mechanism is the low flat rate. At 3.07% on essentially gross income, Pennsylvania's effective rate is among the lowest of any state with an income tax. A $60,000 single filer pays approximately $1,840 in Pennsylvania state tax, which is comparable to the after-deduction tax in higher-rate states with larger standard deductions. The model is structurally simple but offers no relief for low-income filers via deduction stacking.

Per the Pennsylvania Department of Revenue, the only deductions allowed for personal income tax are specific employee business expenses, certain retirement contributions, and qualified medical savings account contributions. Mortgage interest, state and local taxes, charitable contributions and other federal-itemised categories are not deductible at the Pennsylvania level.

Conformity Mechanics: Why Federal Updates Reach Some States and Not Others

When the federal government raises the standard deduction (as it has annually for inflation), states with rolling conformity automatically pick up the change. Arizona, Colorado, Idaho, Minnesota, Missouri, Montana, New Mexico, North Dakota and a few others fit this pattern in 2026.

States with static conformity adopt federal definitions as of a fixed date set in state statute. Maine, Vermont, West Virginia and others operate this way. The legislature periodically refreshes the conformity date (e.g. updating from "federal Internal Revenue Code as in effect on 31 December 2023" to "as in effect on 31 December 2025"), bringing in any federal changes between those dates. Static-conformity states can have lower standard deductions in years when the legislature has not updated the conformity date promptly after federal changes.

Non-conformity states set their own definitions and amounts independently. California, New York, Pennsylvania, Massachusetts and several others fit this pattern. These states must update their standard deductions through their own legislative process, and the amounts can drift substantially from federal over time. California's $5,540 single standard deduction in 2026 has not been raised proportionally to federal increases, leaving California one of the lowest standard-deduction states by dollar amount.

Itemising Election: Linked vs Independent

For federal income tax, a filer chooses between the standard deduction and itemised deductions (mortgage interest, state and local taxes capped at $10,000, charitable contributions, etc.). The federal election is generally annual.

At the state level, the rules vary. Some states require the state election to match federal (Arkansas, Delaware, Georgia, Maryland, Nebraska, Oregon, Rhode Island, Virginia and others). If you take the federal standard deduction, you take the state standard deduction. Itemising federally requires itemising at the state level too.

Other states allow an independent state-level election (Alabama, California, Hawaii, Iowa, Kentucky, Mississippi and a few others). A filer can take the federal standard deduction and still itemise on the state return, or vice versa, where the math works in their favour. Per the California FTB Form 540 instructions, California's independent election is one of the more frequently used because California's state-itemised deductions can exceed California's relatively low standard deduction even for filers who take the much-larger federal standard deduction.

For high-tax-state homeowners with property taxes plus mortgage interest exceeding the state standard deduction but not the federal standard deduction, the independent-election states allow capturing the state itemising benefit while still using the federal standard deduction. This is a real saving for many California, Hawaii and Iowa filers.

Worked Example: $80K Single Filer in Three States

$80,000 wage income, single filer, no children. State standard deduction applied; resulting taxable income runs through state brackets.

Despite Pennsylvania's zero-standard-deduction approach, the low 3.07% flat rate produces the lowest dollar tax of the three on this income. California's low standard deduction combined with progressive brackets produces a moderate liability. Colorado's federal-conforming high standard deduction combined with a flat 4.4% rate produces a middle outcome.