26 U.S.C. § 63
§ 63. El ingreso tributable y la deducción estándar
El ingreso tributable es lo que queda después de las deducciones. La mayoría de las personas toma la deducción estándar, una cantidad fija: $16,100 para solteros y $32,200 para casados que presentan una declaración conjunta en 2026.Explicación
El ingreso tributable es lo que queda después de las deducciones. La mayoría de las personas toma la deducción estándar, una cantidad fija: $16,100 para solteros y $32,200 para casados que presentan una declaración conjunta en 2026.
En palabras sencillas
Las tasas de impuesto de la § 1 no se aplican a todo lo que usted gana. Se aplican al . La sección 63 explica cómo calcularlo: se parte del y se resta la o sus , la que sea mayor. Algunas , como la deducción por ingreso calificado de negocios (§ 199A) y las nuevas deducciones por propinas (§ 224) y horas extra (§ 225), se permiten además de la deducción estándar.
La mayoría de los hogares toma la deducción estándar. Es una cantidad fija, no exige comprobantes y, desde 2018, es tan alta que detallar las deducciones rara vez resulta más conveniente.
A quién afecta
A todo contribuyente individual. Hay un grupo que no puede usarla: los no tienen derecho a ninguna deducción estándar (§ 63(c)(6)). Tampoco puede usarla una persona casada que presenta una declaración por separado si su cónyuge detalla sus deducciones.
Las cifras de 2026
| Estado civil para efectos de la declaración | Deducción estándar |
|---|---|
| Soltero o casado que presenta una declaración por separado | $16,100 |
| Casado que presenta una declaración conjunta | $32,200 |
| $24,150 |
Las personas de 65 años o más, o ciegas, reciben una cantidad adicional.
Ejemplo práctico
Ana (la del ejemplo de la § 1) gana un salario de $76,100 y no tiene otros ingresos ni ajustes.
- Ingreso bruto ajustado: $76,100
- Menos la deducción estándar (soltero): −$16,100
- Ingreso tributable: $60,000, que es la cifra que se lleva a la tabla de tasas de la § 1
Tenga en cuenta
- Detallar las deducciones (intereses hipotecarios, impuestos estatales y locales, donaciones caritativas) solo conviene si el total supera su deducción estándar. A partir de 2026, quienes no detallan sus deducciones pueden deducir de todos modos hasta $1,000 en donaciones en efectivo a organizaciones benéficas ($2,000 en una declaración conjunta); consulte § 170(p).
- Los estudiantes y trabajadores con visa que todavía son no residentes para efectos tributarios no tienen deducción estándar. Hay excepciones para algunos países con , por ejemplo los estudiantes de la India. Consulte las reglas de residencia en § 7701(b).
Explicación preliminar. Las cifras se verificaron con el Rev. Proc. 2025-32 del IRS y el texto vigente el 5 de noviembre de 2026. Aún no la ha revisado un profesional tributario con licencia.
Fuentes
- IRS Rev. Proc. 2025-32 (2026 standard deduction) (en inglés)
- IRS Publication 519: US Tax Guide for Aliens (en inglés)
Historia
Modificada por la ley tributaria de 2025Forma parte del código desde 1954. Último cambio: 4 de julio de 2025, por la One Big Beautiful Bill Act (2025).
Todos los cambios, del más reciente al más antiguo (21)
- 4 de julio de 2025One Big Beautiful Bill Act (2025)
- 27 de diciembre de 2020Consolidated Appropriations Act, 2021
- 23 de marzo de 2018Consolidated Appropriations Act, 2018
- 22 de diciembre de 2017Tax Cuts and Jobs Act (2017)
- 19 de diciembre de 2014Tax Increase Prevention Act of 2014
- 17 de febrero de 2009Public Law 111-5
- 3 de octubre de 2008Emergency Economic Stabilization Act of 2008
- 30 de julio de 2008Public Law 110-289
- 4 de octubre de 2004Public Law 108-311
- 28 de mayo de 2003Jobs and Growth Tax Relief Reconciliation Act of 2003
- 9 de marzo de 2002Public Law 107-147
- 7 de junio de 2001Economic Growth and Tax Relief Reconciliation Act of 2001
- 5 de agosto de 1997Taxpayer Relief Act of 1997
- 10 de agosto de 1993Omnibus Budget Reconciliation Act of 1993
- 5 de noviembre de 1990Omnibus Budget Reconciliation Act of 1990
- 10 de noviembre de 1988Technical and Miscellaneous Revenue Act of 1988
- 22 de octubre de 1986Tax Reform Act of 1986
- 13 de agosto de 1981Economic Recovery Tax Act of 1981
- 6 de noviembre de 1978Revenue Act of 1978
- 23 de mayo de 1977Public Law 95-30
- 16 de agosto de 1954Internal Revenue Code of 1954 (original text)
El texto de la ley (en inglés)
El Código no tiene traducción oficial al español. Vigente hasta la Public Law 119-102.
Structure
Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction).
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term “taxable income” means adjusted gross income, minus—
the standard deduction,
the deduction for personal exemptions provided in section 151,
any deduction provided in section 199A,
the deduction provided in section 170(p),
the deduction provided in section 224,
the deduction provided in section 225 and 1
so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A).
For purposes of this subtitle—
Except as otherwise provided in this subsection, the term “standard deduction” means the sum of—
the basic standard deduction, and
the additional standard deduction.
For purposes of paragraph (1), the basic standard deduction is—
200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of—
a joint return, or
a surviving spouse (as defined in section 2(a)),
$4,400 in the case of a head of household (as defined in section 2(b)), or
$3,000 in any other case.
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof—
“calendar year 1987” in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and
“calendar year 1997” in the case of the dollar amount contained in paragraph (5)(B).
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of—
$500, or
the sum of $250 and such individual’s earned income.
In the case of—
a married individual filing a separate return where either spouse itemizes deductions,
a nonresident alien individual,
an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or
an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
In the case of a taxable year beginning after December 31, 2017—
Paragraph (2) shall be applied—
by substituting “$23,625” for “$4,400” in subparagraph (B), and
by substituting “$15,750” for “$3,000” in subparagraph (C).
Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).
In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof.
If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
For purposes of this subtitle, the term “itemized deductions” means the deductions allowable under this chapter other than—
the deductions allowable in arriving at adjusted gross income, and
any deduction referred to in any paragraph of subsection (b).
Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence.
Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return.
Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations—
the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and
the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law.
This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122.
The taxpayer shall be entitled to an additional amount of $600—
for himself if he has attained age 65 before the close of his taxable year, and
for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
The taxpayer shall be entitled to an additional amount of $600—
for himself if he is blind at the close of the taxable year, and
for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting “$750” for “$600”.
For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
For purposes of this section, marital status shall be determined under section 7703.