How to use the senior deduction calculator
- 1 Choose how many people aged 65 or older are on the return.
- 2 Enter your modified adjusted gross income.
- 3 Choose your filing status.
- 4 Read the senior deduction, your total deductions and the tax saved.
Worked example
A single person aged 67 with $60,000 of income. Income is under $75,000, so the full $6,000 applies, on top of the $16,100 standard deduction and $2,050 extra for 65+. Total deductions are $24,150 and federal tax falls from $4,774 to $4,054, a saving of $720. With $100,000 of income, the deduction falls to $4,500.
Making the most of the senior deduction
- Check both spouses' ages: each 65+ spouse adds $6,000.
- Watch income near $75,000 ($150,000 joint), where the phase-out starts.
- Time IRA withdrawals to stay under the phase-out.
- File jointly if married to qualify.
Plan withdrawals with the RMD Calculator, estimate benefits with the Social Security Calculator, and compare deductions with the Standard vs Itemized Deduction Calculator.
Features
Up to $12,000
$6,000 for each qualifying spouse on a joint return.
Phase-out
Reduced by 6% of income over $75,000 or $150,000.
Full picture
Adds the standard deduction and the extra $2,050 or $1,650 for 65+.
When to use it
Retirees
See how much of your pension and IRA income escapes tax. Plan withdrawals with the RMD Calculator.
Social Security recipients
Combine with your benefit estimate from the Social Security Calculator.
Working seniors
Check the effect on your wages and refund with the Tax Refund Calculator.
Couples
See whether both spouses qualify for $12,000 in total.
Related Tax tasks
Frequently asked questions
What is the new senior deduction?
A deduction of $6,000 for each person aged 65 or older, for tax years 2025 through 2028. It is in addition to the regular and additional standard deductions.
Is Social Security now tax-free?
Not directly. The rules for taxing Social Security benefits did not change, but the new deduction lowers taxable income, so many seniors pay less or no tax on their benefits.
How does the phase-out work?
The deduction is reduced by 6% of modified AGI above $75,000 ($150,000 for joint filers). A single person with $100,000 gets $6,000 − 6% × $25,000 = $4,500. It is gone at $175,000 single, or $250,000 joint for one qualifying spouse.
Do I have to itemize?
No. You can claim it with the standard deduction or when itemizing.
What is the extra standard deduction for 65+ in 2026?
$2,050 for single and head of household filers, and $1,650 for each qualifying married person. That is separate from the new $6,000 deduction.
Who is eligible?
You must be 65 or older by the end of the tax year and have a valid Social Security number. Married couples must file jointly.
How do I claim it?
On Schedule 1-A with Form 1040 or 1040-SR.
When does it end?
After the 2028 tax year unless extended.
Does it affect my state taxes?
It depends on your state. Some states follow federal rules and others do not.
Can I claim the senior deduction if I take Social Security early?
Yes. The deduction depends only on your age at the end of the tax year, not on whether or when you claim Social Security. A 65-year-old still working full time can claim it, subject to the income phase-out.
How much tax does the senior deduction save?
It depends on your tax bracket. At the 12% bracket a full $6,000 deduction saves $720, and at 22% it saves $1,320. A married couple who both qualify and are in the 12% bracket save $1,440.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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