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Senior deduction calculator (age 65+)

See how much of the new $6,000 deduction you keep at your income, and what it saves on top of the regular over-65 standard deduction.

Updated October 2, 2026 · Tax years 2025 and 2026 · Based on IRS guidance

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Include wages, overtime and tips. Your AGI is line 11 of Form 1040; for most people it's close to total pay before taxes.
For 2026 you count as 65 if you were born before January 2, 1962. For 2025, before January 2, 1961.

How the senior deduction works

  1. Count people 65 or older on the return (you, and your spouse if filing jointly).
  2. Start with $6,000 each.
  3. Reduce each $6,000 by 6% of modified AGI above $75,000 ($150,000 joint).
  4. Add the result to Schedule 1-A. It stacks with the regular extra standard deduction for age 65.

Examples

HouseholdMAGISenior deduction
Single, 67$58,000$6,000
Single, 70$100,000$4,500 ($6,000 − 6% × $25,000)
Single, 66$130,000$2,700
Married, both over 65$140,000$12,000
Married, both over 65$200,000$6,000 ($3,000 each)
Planning tip: IRA withdrawals and Roth conversions raise MAGI. Near the $75,000 or $150,000 line, timing them can protect part of this deduction.

Common questions

Who gets the $6,000 senior deduction?

Anyone who is 65 or older by the end of the tax year and has a Social Security number on the return. Married couples must file jointly. It's per person, so a couple who are both 65 or older can get up to $12,000.

Do I have to receive Social Security to claim it?

No. It's based on age, not on whether you collect benefits.

Is this the same as the extra standard deduction for people over 65?

No, it's in addition to it. For 2026 the existing extra standard deduction is $2,050 if you're unmarried and $1,650 per qualifying spouse if you're married. The new $6,000 deduction comes on top.

What is the income limit for the senior deduction?

Each person's $6,000 is reduced by 6% of modified AGI above $75,000 ($150,000 joint). It disappears at $175,000 single and $250,000 joint.

Do I have to itemize?

No. It works with the standard deduction or itemizing, and it's claimed on Schedule 1-A.

How long does it last?

Tax years 2025 through 2028 under current law.

Other new deductions

No tax on overtimeDeduct the half-time premium, up to $12,500 or $25,000 joint.Open calculatorNo tax on tipsDeduct up to $25,000 of qualified tips.Open calculatorCar loan interestDeduct up to $10,000 of interest on a new U.S.-assembled car.Open calculatorAll four togetherSee your total Schedule 1-A savings in one place.Open calculator

Sources

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