Senior Deduction Calculator (2026)
An extra $6,000 deduction for each qualifying person 65 or older — see what you keep after the income phase-out.
Estimate your deduction
Results update instantlyFiling status
Roughly your adjusted gross income — found on last year’s return or your paystub YTD.
Your 2026 senior deduction
$6,000
Estimated tax savings: $720 · taxed in the 12% bracket
| Qualifying persons 65+ | 1 |
| Base deduction ($6,000 each) | $6,000 |
| Phase-out reduction (6%) | −$0 |
| Your deduction | $6,000 |
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How the senior deduction works
For tax years 2025–2028, each person 65 or older gets an additional $6,000 federal deduction. A married couple where both spouses qualify can deduct $12,000 — on top of the standard deduction and the existing age-65 standard-deduction add-on.
You don’t need to itemize. The deduction applies whether you take the standard deduction or itemize, and it reduces federal income tax only.
The deduction phases out at 6% of MAGI above $75,000 (single) or $150,000 (joint). A single filer with one qualifying person loses the full deduction at $175,000 MAGI.
Worked example
Robert and Lynn, both 67, file jointly with $170,000 MAGI in 2026. Base deduction: 2 × $6,000 = $12,000. Phase-out: 6% × ($170,000 − $150,000) = $1,200. Final deduction: $10,800 — worth about $2,376 at their 22% marginal rate.
Who qualifies for the deduction
- You (or your spouse) are 65 or older by December 31, 2026
- You have a Social Security number valid for employment
- Married couples must file jointly to claim it
- Your MAGI is under $75,000 (single) or $150,000 (joint) for the full amount
2026 phase-out thresholds
| Filing status | Full deduction if MAGI below | Phases out fully at |
|---|---|---|
| Single (one person 65+) | $75,000 | $175,000 |
| Married filing jointly (both 65+) | $150,000 | $350,000 |
Above the threshold, the deduction drops by 6% of the excess MAGI.
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Frequently asked questions
Does this replace the existing age-65 standard deduction add-on?
No. The $6,000 senior deduction stacks on top of the standard deduction and the long-standing additional standard deduction for taxpayers 65+.
Do both spouses get $6,000?
Yes — $6,000 per qualifying person. If both spouses are 65 or older and you file jointly, the base deduction is $12,000.
What if I turn 65 late in 2026?
You qualify for the whole year — the IRS treats you as 65 for the full tax year if you turn 65 by the following January 1.
Does Social Security income count toward MAGI?
MAGI here is your adjusted gross income (which includes any taxable Social Security benefits) plus tax-exempt interest.
How long does the senior deduction last?
Current law covers tax years 2025–2028, unless Congress extends it.