Senior deduction calculator
People 65 or older can take an extra deduction of up to $6,000 each on their federal return for 2025 through 2028.
Enter your income and how many people on the return qualify to see your deduction and the tax it saves.
How it's calculated
- Each eligible person starts with $6,000.
- If your MAGI is over $75,000 ($150,000 on a joint return), each person's amount drops by 6% of the excess.
- Married couples where both are 65 or older get it twice. Married people filing separately can't claim it.
An example
A single filer age 70 with $100,000 of MAGI is $25,000 over the threshold. The deduction drops by $1,500 to $4,500, which saves $990 in the 22% bracket.
Frequently asked questions
Is this the same as the extra standard deduction for age 65?
No. It is a separate deduction on Schedule 1-A, on top of the extra standard deduction, and you get it even if you itemize.
Who qualifies for 2026?
Anyone born before January 2, 1962 with a valid Social Security number. If you are married, you have to file a joint return.
Does it make Social Security tax free?
Not directly. It lowers your taxable income, which can offset tax on part of your benefits, but the rules for taxing Social Security benefits didn't change.
Key terms
- Enhanced deduction for seniors
- A temporary deduction for people 65 or older, claimed on Schedule 1-A.
- Phase-out
- The way a deduction shrinks as income rises above a set amount.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- IRSRev. Proc. 2025-32, inflation adjusted items for 2026
- IRSForm 1040-ES (2026), Estimated Tax for Individuals
- IRSSchedule 1-A (Form 1040), Additional Deductions