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Index/Topics/Non-Itemizer Deduction

Non-Itemizer Deduction

A new above-the-line deduction for non-itemizers of $1,000 for single filers and $2,000 for joint filers, beginning in the 2026 tax year.

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Jan 13, 2026
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What exactly does the One Big Beautiful Bill Act say about the effective date of the non‑itemizer charitable deduction?

The One Big Beautiful Bill Act implements a new deduction for non‑itemizers that takes effect for the 2026 tax year, generally described in the statutes and guidance as beginning January 1, 2026 (i.e....