Deductions
Standard vs Itemized Deductions: What Each State Allows in 2026
2026-02-28TaxRatesHub Editorial Team7 min
State Deduction Rules Vary
Most states conform to federal deduction rules, but many have different standard deduction amounts or itemization requirements.
States with Different Standard Deductions
California: $5,440 single / $10,880 married
New York: $8,000 single / $16,050 married
Arizona: Matches federal ($15,000 single)
Conformity States
Most states that use federal AGI as their starting point require you to itemize if you itemize federally.
Decoupled States
Some states have decoupled from specific federal provisions, creating differences in what's deductible.
Use our income tax calculator with deduction options.