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The standard deduction is one of the most important tax benefits available to American taxpayers, offering a straightforward way to reduce taxable income without the need to track and document individual expenses throughout the year. Understanding who qualifies for this deduction—and who doesn’t—can make a significant difference in your tax planning strategy and overall tax liability. This comprehensive guide explores the eligibility requirements, current deduction amounts, special circumstances, and strategic considerations that every taxpayer should know when deciding whether to claim the standard deduction.
What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces your taxable income, effectively lowering the amount of income subject to federal income tax. Rather than itemizing individual deductible expenses such as mortgage interest, charitable contributions, and medical expenses, taxpayers can simply subtract this predetermined amount from their adjusted gross income (AGI). This simplification makes tax filing faster and easier for millions of Americans each year.
The standard deduction is a specific dollar amount that reduces the amount of income on which you’re taxed, consisting of the sum of the basic standard deduction and any additional standard deduction amounts for age and/or blindness. The Internal Revenue Service adjusts these amounts annually to account for inflation, ensuring that the deduction maintains its value over time.
The primary purpose of the standard deduction is to simplify the tax filing process while ensuring that all taxpayers have at least some income that is not subject to federal income tax. For the majority of American taxpayers, claiming the standard deduction is the most beneficial and practical choice, as their total itemizable expenses don’t exceed the standard deduction threshold for their filing status.
2026 Standard Deduction Amounts by Filing Status
For tax year 2026, the standard deduction increases to $32,200 for married couples filing jointly, $16,100 for single taxpayers and married individuals filing separately, and $24,150 for heads of households. These amounts represent an increase from the previous tax year, reflecting inflation adjustments mandated by federal tax law.
The standard deduction amounts vary significantly based on your filing status, which is determined by your marital status and family situation on the last day of the tax year. Here’s a breakdown of how filing status affects your standard deduction:
Single Filers
Single taxpayers who are not married, legally separated, or divorced can claim the standard deduction for single filers. This category also includes individuals who are considered unmarried for tax purposes under specific IRS rules. For 2026, single filers receive a standard deduction of $16,100, which provides substantial tax relief for individuals supporting only themselves.
Married Filing Jointly
Married couples who choose to file a joint tax return benefit from the highest standard deduction amount. This filing status is available to couples who are legally married as of December 31 of the tax year. The joint filing standard deduction of $32,200 for 2026 is exactly double the single filer amount, providing equitable treatment for married couples.
Married Filing Separately
Married individuals who choose to file separate tax returns receive the same standard deduction as single filers—$16,100 for 2026. However, there’s an important restriction: if your spouse itemizes deductions, you can’t claim the standard deduction. Both spouses must use the same method, either both taking the standard deduction or both itemizing.
Head of Household
The head of household filing status offers a higher standard deduction than single or married filing separately status. For 2026, heads of household can claim $24,150. This status is available to unmarried taxpayers who pay more than half the cost of maintaining a home for themselves and a qualifying dependent, such as a child or other relative who meets specific IRS criteria.
Qualifying Surviving Spouse
You may be eligible to use qualifying surviving spouse as your filing status for 2 years following the year your spouse died, and this filing status entitles you to use joint return tax rates and the highest standard deduction amount. This provides important tax relief during a difficult transition period for widows and widowers with dependent children.
Additional Standard Deduction for Seniors and Blind Taxpayers
Certain taxpayers qualify for an additional standard deduction on top of the base amount for their filing status. These additional amounts provide extra tax relief for individuals who are 65 or older, blind, or both.
Age-Based Additional Deduction
Seniors over age 65 may claim an additional standard deduction of $2,050 for single filers and $1,650 for joint filers (per qualifying spouse). This means that a single taxpayer who is 65 or older would have a total standard deduction of $18,150 for 2026 ($16,100 base plus $2,050 additional), while a married couple filing jointly where both spouses are 65 or older would have a standard deduction of $35,500 ($32,200 base plus $1,650 for each spouse).
You’re allowed an additional deduction if you’re age 65 or older at the end of the tax year, and you’re considered to be 65 on the day before your 65th birthday. This means if your 65th birthday falls on January 1, you’re considered 65 for the previous tax year.
Blindness Additional Deduction
Taxpayers who meet the IRS definition of blindness also qualify for the additional standard deduction. The IRS treats a person as blind if they can’t see better than 20/200 in their better eye with glasses or contact lenses, or if their field of vision is 20 degrees or less. The additional amount for blindness is the same as the age-based additional deduction: $2,050 for single filers and $1,650 per qualifying spouse for joint filers.
Combining Additional Deductions
If you qualify as both 65+ and blind, you get the additional amount twice. For example, a single taxpayer who is both 65 or older and blind would receive an additional $4,100 on top of the base standard deduction, for a total of $20,200 in 2026.
Enhanced Senior Deduction: A New Tax Benefit for 2025-2028
In addition to the traditional additional standard deduction for seniors, a new enhanced deduction for seniors was introduced as part of recent tax legislation, providing even greater tax relief for older Americans.
For tax years 2025-2028, taxpayers who are age 65 or older may be eligible to claim an additional $6,000 deduction per person ($12,000 if married filing jointly and both spouses are eligible), and it is available to eligible taxpayers who claim the standard deduction or itemize. This is a significant departure from most deductions, which typically require taxpayers to choose between itemizing and taking the standard deduction.
Eligibility Requirements for the Enhanced Senior Deduction
To qualify for this enhanced deduction, taxpayers must meet several criteria. A taxpayer must be age 65 or older on or before the last day of the tax year and must have a valid SSN, and if the taxpayer is married, the taxpayer must file a joint return with a spouse to claim this deduction.
Income Phase-Out Rules
The enhanced senior deduction is subject to income limitations that reduce the benefit for higher-income taxpayers. The deduction phases out for higher earners at a 6% rate: single filers receive the full $6,000 if MAGI is $75,000 or less and it phases out completely at $175,000, while married filing jointly receive the full amount if MAGI is $150,000 or less and it phases out completely at $250,000.
For example, a single filer age 68 with modified adjusted gross income of $100,000 would calculate their enhanced senior deduction as follows: The excess over $75,000 is $25,000, and the phase-out reduction is 6% of $25,000, which equals $1,500. Therefore, the deduction would be $6,000 minus $1,500, resulting in a $4,500 deduction.
Temporary Nature of the Enhanced Deduction
This deduction sunsets after 2028 unless Congress extends it. Taxpayers who are currently eligible or will become eligible during this window should factor this benefit into their tax planning strategies while it remains available.
Who Can Claim the Standard Deduction?
The vast majority of American taxpayers are eligible to claim the standard deduction. Generally, any taxpayer who files a U.S. individual income tax return and doesn’t fall into one of the specific exclusion categories can choose to take the standard deduction instead of itemizing their deductions.
General Eligibility
Most taxpayers who meet the following criteria can claim the standard deduction:
- U.S. citizens and resident aliens who file individual income tax returns
- Single filers of any age with income at any level
- Married couples filing jointly, regardless of income level
- Head of household filers who maintain a home for qualifying dependents
- Qualifying surviving spouses with dependent children
- Married individuals filing separately, provided their spouse also takes the standard deduction
- Taxpayers who are 65 or older, who receive additional standard deduction amounts
- Blind taxpayers, who also receive additional standard deduction amounts
No Income Limitations
Unlike some tax benefits that phase out at higher income levels, the basic standard deduction is available to taxpayers at all income levels. Whether you earn $20,000 or $2 million, you can claim the standard deduction for your filing status (though higher-income taxpayers may benefit more from itemizing if they have substantial deductible expenses).
Part-Year Residents
U.S. citizens and resident aliens who lived in the United States for the entire tax year can claim the standard deduction. Part-year residents who were U.S. residents for only part of the year may have different rules apply, depending on their specific circumstances.
Who Cannot Claim the Standard Deduction?
While most taxpayers can claim the standard deduction, there are specific situations where taxpayers are prohibited from using it. Understanding these exclusions is crucial for proper tax compliance.
Taxpayers Who Itemize Deductions
You can’t take the standard deduction if you itemize your deductions. This is a fundamental rule of tax filing: you must choose one method or the other. You cannot claim both the standard deduction and itemized deductions in the same tax year. Taxpayers should calculate their taxes both ways to determine which method results in lower tax liability.
Married Filing Separately When Spouse Itemizes
You are a married individual filing as married filing separately whose spouse itemizes deductions. This is one of the most important restrictions to understand. If you’re married and filing separately, both spouses must use the same method. If one spouse itemizes, the other must also itemize, even if their itemized deductions are minimal. This rule prevents married couples from gaining an unfair advantage by having one spouse itemize while the other takes the standard deduction.
There is an exception to this rule: The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. However, qualifying for head of household status requires meeting specific criteria, including living apart from your spouse and maintaining a home for a qualifying dependent.
Nonresident Aliens and Dual-Status Aliens
You were a nonresident alien or a dual-status alien during the year. Individuals who are not U.S. citizens or resident aliens generally cannot claim the standard deduction. However, there are exceptions: An individual who was a nonresident alien or a dual-status alien during the year cannot take the standard deduction, but nonresident aliens who are married to a U.S. citizen or resident alien can take the standard deduction in certain situations.
Short Tax Year Filers
You are an individual who files a tax return for a period of less than 12 months because of a change in your annual accounting period. This typically applies to individuals who change their accounting period for business reasons. Most individual taxpayers use a calendar year and won’t encounter this restriction.
Estates, Trusts, and Partnerships
You are filing as an estate or trust, common trust fund, or partnership. These entities have different tax rules and cannot claim the standard deduction available to individual taxpayers. They must follow the deduction rules specific to their entity type.
Special Rules for Dependents
Taxpayers who can be claimed as dependents on another person’s tax return face special limitations on their standard deduction. These rules prevent double-dipping of tax benefits within families.
Limited Standard Deduction for Dependents
If you can be claimed as a dependent by another taxpayer, your standard deduction for 2025 is limited to the greater of: (1) $1,350, or (2) your earned income plus $450 (but the total can’t be more than the basic standard deduction for your filing status). This formula ensures that dependents with little or no earned income receive a minimal standard deduction, while those with earned income receive a somewhat higher deduction, up to the normal standard deduction amount for their filing status.
Examples of Dependent Standard Deduction Calculations
Consider a college student who is claimed as a dependent by their parents. If the student has no earned income, their standard deduction would be $1,350. If the student earned $3,000 from a part-time job, their standard deduction would be $3,450 ($3,000 earned income plus $450). If the student earned $20,000, their standard deduction would be capped at the regular standard deduction for their filing status (for example, $16,100 for a single filer in 2026).
Impact on Tax Planning for Families
These rules have important implications for family tax planning. Parents should consider whether claiming a child as a dependent provides greater overall tax benefits than allowing the child to claim their own standard deduction, particularly if the child has significant earned income. In some cases, especially with older dependents who have substantial income, it may be more beneficial for the family overall if the child is not claimed as a dependent.
Standard Deduction vs. Itemized Deductions: Making the Right Choice
One of the most important decisions taxpayers face each year is whether to claim the standard deduction or itemize their deductions. This choice can significantly impact your tax liability.
When to Consider Itemizing
You should itemize deductions on Schedule A (Form 1040), Itemized Deductions if the total amount of your allowable itemized deductions is greater than your standard deduction or if you must itemize deductions because you can’t use the standard deduction.
Taxpayers should consider itemizing if they have significant expenses in the following categories:
- Medical and dental expenses: Unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income can be deducted
- State and local taxes: You can deduct state and local income taxes or sales taxes, plus property taxes, subject to a combined limit
- Mortgage interest: Interest paid on mortgages for your primary residence and, in some cases, a second home
- Charitable contributions: Donations to qualified charitable organizations
- Casualty and theft losses: Losses from federally declared disasters
Common Itemized Deductions
Itemized deductions, subject to certain dollar limitations, may include amounts you paid, during the taxable year, for state and local income or sales taxes, real property taxes, personal property taxes, mortgage interest, disaster losses, gifts to charities, certain gambling losses, and medical and dental expenses.
The Math Behind the Decision
In most cases, their federal income tax owed will be less if they take the larger of their itemized deductions or standard deduction. The decision is fundamentally mathematical: calculate your total itemized deductions and compare that amount to your standard deduction. Choose whichever is larger to minimize your tax liability.
For many taxpayers, especially after the significant increase in standard deduction amounts that took effect in 2018, the standard deduction exceeds their total itemizable expenses. This is particularly true for taxpayers who don’t own homes (and therefore don’t pay mortgage interest or property taxes), don’t make large charitable contributions, and don’t have significant medical expenses.
Simplicity and Record-Keeping Advantages
Beyond the mathematical comparison, the standard deduction offers significant advantages in terms of simplicity and reduced record-keeping requirements. Taxpayers who claim the standard deduction don’t need to maintain detailed records of deductible expenses throughout the year, don’t need to complete Schedule A, and generally have a simpler, faster tax filing process.
Taxpayers taking the standard deduction usually need less documentation for the deduction itself, but they should still keep core tax records such as income statements, while taxpayers who itemize should retain receipts, Form 1098, charitable acknowledgment letters, medical expense records, and any other documents supporting the deductions claimed.
How the Standard Deduction Reduces Your Tax Bill
Understanding how the standard deduction actually works to reduce your taxes can help you appreciate its value and make better tax planning decisions.
The Calculation Process
The standard deduction reduces your taxable income, which is the amount of income subject to federal income tax. Here’s how it works in practice:
First, you calculate your total income from all sources (wages, self-employment income, investment income, retirement distributions, etc.). Then, you subtract certain adjustments to income (such as contributions to traditional IRAs, student loan interest, and self-employment tax) to arrive at your adjusted gross income (AGI). From your AGI, you subtract either the standard deduction or your total itemized deductions to arrive at your taxable income. Finally, you apply the tax rates to your taxable income to determine your tax liability.
Example Calculation
Consider a single taxpayer with $60,000 in gross income and $2,000 in adjustments to income. Their AGI would be $58,000. If they claim the standard deduction of $16,100 for 2026, their taxable income would be $41,900 ($58,000 minus $16,100). The tax rates would then be applied to this $41,900, not to the full $58,000, resulting in significant tax savings.
The Value Increases with Tax Bracket
The actual dollar value of the standard deduction depends on your marginal tax bracket. If you’re in the 22% tax bracket, a $16,100 standard deduction saves you approximately $3,542 in federal income tax. If you’re in the 32% bracket, the same deduction saves you approximately $5,152. This is why the standard deduction is particularly valuable for middle- and upper-income taxpayers.
State Tax Considerations
While this article focuses primarily on the federal standard deduction, it’s important to understand that state tax treatment may differ significantly from federal rules.
State Variations
State tax treatment does not always match the federal standard Deduction, as some states conform closely to federal rules, while others use their own deduction amounts or require separate calculations, and taxpayers should review official state tax guidance before filing.
Some states have their own standard deduction amounts that differ from federal amounts. Other states don’t have a standard deduction at all, requiring all taxpayers to itemize or providing different deduction mechanisms. Still other states allow taxpayers to itemize on their state return even if they take the standard deduction on their federal return, or vice versa.
Strategic State and Federal Filing
In some situations, taxpayers may benefit from taking the standard deduction on their federal return while itemizing on their state return, or the reverse. This is particularly relevant in states with high state and local taxes, where itemizing on the state return might provide greater benefits even if the standard deduction is better for federal purposes.
Taxpayers should consult their state’s tax authority website or work with a tax professional to understand how their state treats deductions and whether there are opportunities to optimize their state and federal tax strategies independently.
Recent Changes and Future Outlook
The standard deduction has undergone significant changes in recent years, and understanding these changes can help with long-term tax planning.
Tax Cuts and Jobs Act Impact
The Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction amounts, which took effect beginning with the 2018 tax year. This dramatic increase meant that many taxpayers who previously itemized their deductions found that the standard deduction became more beneficial. The TCJA provisions were originally set to expire after 2025, but recent legislation has made many of these provisions permanent.
One Big Beautiful Bill Act
The OBBBA boosted the standard deduction in 2025 by $750 for single filers and $1,500 for joint filers compared to prior law on top of the 2026 inflation adjustment. This legislation also introduced the enhanced senior deduction and made permanent many provisions that were scheduled to expire.
Annual Inflation Adjustments
In general, the standard deduction is adjusted each year for inflation and varies according to your filing status, whether you’re 65 or older and/or blind, and whether another taxpayer can claim you as a dependent. These annual adjustments help ensure that the standard deduction maintains its purchasing power over time, though the adjustments are typically modest from year to year.
New Deductions Available Alongside the Standard Deduction
Recent tax legislation has introduced several new deductions that are available to eligible taxpayers regardless of whether they claim the standard deduction or itemize. This represents a significant departure from traditional tax policy, where most deductions required choosing between itemizing and the standard deduction.
Tips Deduction
Effective 2025 through 2028, employees and self-employed individuals may deduct qualified tips they received in occupations the IRS identified as “customarily and regularly receiving tips” on or before Dec. 31, 2024, with a maximum annual deduction of $25,000 and phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers). This deduction is available whether you itemize or take the standard deduction.
Overtime Pay Deduction
Effective 2025 through 2028, individuals may deduct the portion of qualified overtime pay that exceeds their regular rate of pay with a maximum annual deduction of $12,500 ($25,000 for joint filers) and phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers). Like the tips deduction, this is available regardless of whether you itemize.
Vehicle Loan Interest Deduction
Individuals may deduct up to $10,000 in qualified passenger vehicle loan interest, and all new or enhanced deductions are available for both itemizing and non-itemizing taxpayers. This provides tax relief for taxpayers with car loans, a benefit that was not previously available to those taking the standard deduction.
Strategic Tax Planning with the Standard Deduction
Understanding the standard deduction opens up several strategic tax planning opportunities that can help minimize your tax liability over multiple years.
Bunching Deductions
For taxpayers whose itemized deductions are close to their standard deduction amount, a strategy called “bunching” can be beneficial. This involves concentrating deductible expenses into alternating years. For example, you might make two years’ worth of charitable contributions in one year, itemize that year to claim all those deductions, then take the standard deduction the following year when you have fewer deductible expenses.
Timing Major Expenses
If you’re planning major expenses that could be deductible (such as medical procedures, home improvements that qualify for energy credits, or large charitable donations), timing these expenses strategically can help you maximize your deductions. If you’re already planning to itemize in a particular year, that may be the optimal time to incur additional deductible expenses.
Retirement Account Contributions
Even if you take the standard deduction, contributions to traditional IRAs and other retirement accounts can reduce your adjusted gross income through above-the-line deductions. This provides tax benefits in addition to the standard deduction, effectively giving you the best of both worlds.
Considering Future Changes
With several new deductions set to expire after 2028 (including the enhanced senior deduction, tips deduction, and overtime deduction), taxpayers should consider how these changes might affect their tax planning in future years. If you’re eligible for these temporary deductions, maximizing their benefit while they’re available should be part of your tax strategy.
Common Mistakes to Avoid
Even though the standard deduction is straightforward, taxpayers sometimes make errors that can cost them money or create problems with the IRS.
Not Comparing Both Methods
One of the most common mistakes is automatically taking the standard deduction without calculating whether itemizing would be more beneficial. While the standard deduction is the better choice for most taxpayers, those with significant deductible expenses should always run the numbers both ways. Tax software typically does this automatically, but taxpayers filing by hand should make the comparison.
Forgetting Additional Amounts
Taxpayers who are 65 or older or blind sometimes forget to claim the additional standard deduction amounts they’re entitled to. Make sure to check the appropriate boxes on your tax return to claim these additional amounts. Similarly, eligible seniors should not overlook the new enhanced senior deduction, which can provide substantial additional tax savings.
Married Filing Separately Coordination Errors
Married couples filing separately must coordinate their deduction method. If one spouse itemizes, both must itemize. Failing to follow this rule can result in IRS notices and potential penalties. Couples should communicate about their tax filing strategies before submitting their returns.
Using the Wrong Year’s Amounts
Because the standard deduction amounts change annually, it’s important to use the correct amounts for the tax year you’re filing. Using outdated amounts from a previous year can result in incorrect tax calculations and potential issues with the IRS.
Dependent Status Confusion
Taxpayers who can be claimed as dependents must use the limited standard deduction formula, even if they’re not actually claimed as a dependent on someone else’s return. The key factor is whether you can be claimed, not whether you actually are claimed. This is a common source of confusion, particularly for college students and young adults.
How to Claim the Standard Deduction
Claiming the standard deduction is a straightforward process, but it’s important to follow the correct procedures to ensure your return is processed smoothly.
Form 1040 and 1040-SR
Most filers who use Form 1040 can find their standard deduction on the first page of the form, and the standard deduction for most filers of Form 1040-SR, U.S. Tax Return for Seniors, is on the last page of that form. The form will guide you through entering your standard deduction amount based on your filing status.
Checking the Appropriate Boxes
If you or your spouse were age 65 or older and/or blind at the end of the year, be sure to claim an additional standard deduction by checking the appropriate boxes for age or blindness on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors. These boxes are clearly marked on the form and will automatically adjust your standard deduction amount when checked.
Enhanced Senior Deduction
You must have a valid SSN and file a joint return if married and use Schedule 1-A (Form 1040), Additional Deductions PDF to claim the deduction. This separate schedule is required for the new enhanced senior deduction and must be attached to your tax return.
Using Tax Software
Most tax preparation software will automatically calculate your standard deduction based on the information you provide about your filing status, age, and vision status. The software will also typically compare your standard deduction to your itemized deductions and recommend the option that results in lower taxes. However, you should review these calculations to ensure accuracy.
Working with Tax Professionals
If you work with a tax professional, they will handle the calculation and entry of your standard deduction. However, make sure to provide them with complete information about your age, vision status, and any other factors that might affect your standard deduction amount. Also discuss whether itemizing might be beneficial in your situation.
Resources and Additional Information
The IRS provides numerous resources to help taxpayers understand and claim the standard deduction correctly.
IRS Publications
Publication 501 (Dependents, Standard Deduction, and Filing Information) provides comprehensive information about the standard deduction, including detailed rules for special situations. Publication 17 (Your Federal Income Tax for Individuals) offers a broader overview of individual tax filing, including sections on the standard deduction and itemized deductions.
Interactive Tax Assistant
The Interactive Tax Assistant (ITA) provides answers to tax law questions based on a taxpayer’s individual circumstances and can help a taxpayer determine if they must file a tax return, have the correct filing status, can claim a dependent, have taxable income, or are eligible to claim a credit. This free online tool can help you determine your correct standard deduction amount and whether you should itemize.
IRS Topic Pages
The IRS maintains topic pages on its website that provide quick answers to common questions. Topic No. 551 covers the standard deduction, while Topic No. 501 addresses the question of whether to itemize. These pages are regularly updated to reflect current law and provide reliable information.
Free Tax Preparation Assistance
Taxpayers who earned less than $89,000 in 2025 can use Free File guided tax software to prepare and electronically file their 2025 federal income tax returns for free. This program provides access to brand-name tax software at no cost for eligible taxpayers, making it easier to correctly claim the standard deduction and file accurate returns.
Conclusion
The standard deduction is a valuable tax benefit that simplifies filing and reduces tax liability for millions of Americans. Understanding who qualifies for the standard deduction, who doesn’t, and how to maximize its benefits is essential for effective tax planning. For 2026, with standard deduction amounts of $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household, plus additional amounts for seniors and blind taxpayers, the standard deduction provides substantial tax relief.
Most taxpayers can and should claim the standard deduction, as it offers simplicity and, for many, greater tax savings than itemizing. However, certain taxpayers—including those who itemize, married individuals filing separately whose spouse itemizes, and nonresident aliens—cannot claim the standard deduction. Special rules apply to dependents, who receive a limited standard deduction based on their earned income.
The introduction of the enhanced senior deduction and other new deductions available alongside the standard deduction represents significant changes to the tax landscape. Eligible taxpayers should take advantage of these benefits while they remain available, particularly the temporary provisions set to expire after 2028.
Whether you’re a first-time filer or an experienced taxpayer, taking the time to understand the standard deduction rules and comparing your options can help ensure you’re minimizing your tax liability while remaining compliant with tax laws. When in doubt, consult IRS resources or work with a qualified tax professional to make the best decisions for your individual situation.
For more information about tax deductions and filing requirements, visit the IRS website or consult with a certified tax professional. You can also explore additional tax planning strategies at the Tax Policy Center, which provides nonpartisan analysis of tax policies and their impacts on individuals and families.