Standard vs Itemized Deductions by State 2026

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.