The $6,000 senior deduction in 2026: who gets it and how much
Taxpayers who are 65 or older can take an extra $6,000 deduction each for tax years 2025 through 2028. It is separate from the regular extra standard deduction for age 65+, and it is available whether you itemize or not. It is not a Social Security exemption.
| Key fact | 2026 rule |
|---|---|
| Amount | $6,000 per qualifying person |
| Age | 65 by the end of the tax year |
| Phase-out starts | MAGI over $75,000 ($150,000 joint) |
| Phase-out rate | 6% of MAGI over the threshold |
| Tax years | 2025–2028 |
| Form | Schedule 1-A |
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Who qualifies
- You are 65 or older by December 31 of the tax year.
- You have a valid Social Security number.
- Married couples file jointly; each spouse who is 65+ gets $6,000, so a couple can claim up to $12,000.
How the phase-out works
Your deduction is reduced by 6% of the amount your MAGI exceeds $75,000 (single) or $150,000 (joint). A single filer is fully phased out at $175,000 MAGI. A joint return with one eligible spouse is fully phased out at $250,000; with two eligible spouses at $350,000.
Worked example
Ruth is 67, single, and has a $95,000 MAGI. Her income is $20,000 over the $75,000 line, so the reduction is 6% × $20,000 = $1,200. She deducts $4,800. At a 22% marginal rate that saves about $1,056.
How to claim it
- Confirm each claimant's date of birth and SSN.
- Complete the senior section of Schedule 1-A, which calculates the phase-out.
- Carry the deduction to Form 1040. Itemizing is not required.
Frequently asked questions
Is this the same as the extra standard deduction for seniors?
No. The extra standard deduction still exists; the $6,000 deduction is in addition to it.
Does a couple get $12,000?
Yes if both spouses are 65 or older, they file jointly and their income is under the phase-out.
Do I need to itemize?
No.
Does it make Social Security benefits tax-free?
No. It lowers taxable income but does not change how Social Security benefits are taxed.
Deductions basics · Schedule 1-A · Phase-outs · Senior Deduction Calculator
This article is educational information, not tax advice. Rules can change and your situation may differ. Confirm details on IRS.gov or with a tax professional. Figures reflect law and IRS guidance as of 2026-10-21. See our methodology.