Senior Deduction Calculator (2026)
Taxpayers age 65 and older can deduct an extra $6,000 each ($12,000 for a couple who both qualify) for 2025 through 2028, on top of the regular and age-65 standard deduction. The amount shrinks by 6% of income above $75,000 ($150,000 joint).
Senior deduction by income
| Single MAGI | Deduction | Tax saved | Joint MAGI (both 65+) | Tax saved |
|---|---|---|---|---|
| $60,000 | $6,000 | $720 | $120,000 | $1,440 |
| $80,000 | $5,700 | $1,254 | $140,000 | $1,810 |
| $100,000 | $4,500 | $990 | $160,000 | $2,376 |
| $125,000 | $3,000 | $683 | $185,000 | $1,716 |
| $150,000 | $1,500 | $360 | $210,000 | $1,056 |
| $175,000 | $0 | $0 | $235,000 | $396 |
Frequently asked questions
Who qualifies for the senior deduction in 2026?
Anyone who is 65 or older by the end of 2026 (born before January 2, 1962) and has a valid Social Security number. Married couples must file jointly; if both spouses qualify, each gets up to $6,000.
Does this mean Social Security is no longer taxed?
No. The law did not change how Social Security benefits are taxed. The extra deduction lowers taxable income, which for many retirees offsets some or all of the tax on their benefits.
Can I take it with the standard deduction?
Yes. It is claimed on Schedule 1-A and is allowed whether you take the standard deduction or itemize. It is separate from the existing additional standard deduction for age 65+ ($2,050 single, $1,650 per married person in 2026).
At what income does it phase out?
Each $6,000 is reduced by 6% of modified AGI above $75,000 ($150,000 joint), so it disappears at $175,000 for single filers and $250,000 for joint filers.