Free calculator · tax year 2026
Senior deduction calculator
The new deduction of up to $6,000 for each person 65 or older: how much you get after the income phase-out, and what it saves you in federal tax.
Senior deduction, 2026: $10,776.
Senior deduction, 2026$10,776Plan withdrawals and Roth conversions together
See how cash, IRA, Roth and brokerage withdrawals cover spending, with federal and state tax.
Your MAGI of $160,200 is $10,200 over $150,000, and 6% of that, $612, comes off, so each of you get $5,388. In total $10,776, which cuts your 2026 federal tax by $2,529. It comes on top of the standard or itemized deduction.
| People 65 or older | 2 |
| Most per person | $6,000 |
| Phase-out starts at MAGI | $150,000 |
| Gone at MAGI | $250,000 |
| Per person after phase-out | $5,388 |
| Senior deduction | $10,776 |
| Separate extra standard deduction at 65 | $3,300 |
Calculations, not tax, legal or investment advice.
The $6,000 senior deduction: who gets it
- Up to $6,000 for each person who is 65 or older on December 31, for tax years 2025 through 2028. A married couple who are both 65 can deduct up to $12,000.
- It shrinks by 6% of modified AGI above $75,000 single or $150,000 joint, and is gone at $175,000 single or $250,000 joint.
- You get it whether you take the standard deduction or itemize. It is claimed on Schedule 1-A.
- Married couples have to file jointly to claim it, and each person needs a Social Security number on the return.
It does not make Social Security tax-free. Benefits are taxed the same way as before; the deduction lowers the taxable income they and everything else land in.
Standard deduction for seniors, 2026
The senior deduction is a third amount, on top of the standard deduction and the extra standard deduction everyone 65 or older already had.
| Deduction | Single | Married filing jointly |
|---|---|---|
| Standard deduction, 2026 | $16,100 | $32,200 |
| Extra standard deduction at 65, per person | $2,050 | $1,650 |
| Senior deduction, per person, before phase-out | $6,000 | $6,000 |
| All three, everyone on the return 65 or older | $24,150 | $47,500 |
Method and sources
The deduction is up to $6,000 for each person 65 or older by the end of the year, less 6% of modified AGI above the threshold. Modified AGI here is AGI; the foreign income exclusions that would be added back are not modeled. The tax saved is the federal return worked out with and without the deduction, with the 2026 tables.
Tables and sources
- Schedule 1-A (Form 1040), Part V Enhanced Deduction for SeniorsSchedule 1-A Part V; IRC §151(d)(5)(C), effective 2025–2028; Schedule 1-A Part V; IRC §151(d)(5)(C), effective 2025–2028 · 2026 · www.irs.gov
- Rev. Proc. 2025-32§4.01 Tables 1 and 3; §4.14(1) and (3); §4.03 · 2026 · www.irs.gov
- IRS Publication 915, Social Security and Equivalent Railroad Retirement BenefitsIRC §86 base amounts; Pub 915 Worksheet 1; not indexed · 2026 · www.irs.gov
- CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)Part B and Part D income-related monthly adjustment amounts; set from MAGI two tax years earlier · 2026 · www.cms.gov
- HHS 2025 Poverty Guidelines (Federal Register 2025-01377); IRS Premium Tax Credit Q&A A72026 coverage uses the 2025 HHS poverty guidelines (48 states + DC); the enhanced credit lapsed after 2025, so eligibility stops above 400% FPL · www.federalregister.gov
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