The calculator
With modified AGI of $78,100, each of you gets $6,000 of the $6,000, $12,000 in all, which cuts your 2026 federal income tax by $1,440.
How the senior deduction works
The One Big Beautiful Bill Act added a deduction of $6,000 for each person who is 65 or older by the end of the tax year, for tax years 2025 through 2028. A married couple who are both 65 or older can deduct $12,000. It is taken on top of the standard deduction and the extra standard deduction for age, and you can claim it whether or not you itemize. Married couples must file jointly, and each qualifying person needs a valid Social Security number.
The phase-out by income
Each person’s $6,000 shrinks by 6% of modified AGI above $75,000 on a single return or $150,000 on a joint return. It is gone at $175,000 single and $250,000 joint. Modified AGI here is your adjusted gross income plus any excluded foreign income.
| Modified AGI | Single | Joint, each spouse 65+ |
|---|---|---|
| $75,000 | $6,000 | $6,000 |
| $100,000 | $4,500 | $6,000 |
| $125,000 | $3,000 | $6,000 |
| $150,000 | $1,500 | $6,000 |
| $175,000 | $0 | $4,500 |
| $200,000 | $0 | $3,000 |
| $250,000 | $0 | $0 |
It is not “no tax on Social Security”
The deduction was described as ending tax on Social Security, but the law did not change how benefits are taxed. Up to 85% of benefits can still be taxable. What changed is that the $6,000 lowers taxable income, which for many retirees offsets most or all of the tax on their benefits. The retirement tax calculator shows how much of your Social Security is taxable.
Standard deduction for seniors over 65 in 2026
The senior deduction comes on top of the standard deduction and its extra amount for age 65, so the most a retiree can deduct without itemizing is higher than before 2025. These totals apply below the phase-out, at modified AGI up to $75,000 ($150,000 on a joint return):
| Filing status | Standard deduction | Extra at 65 | Senior deduction | Total |
|---|---|---|---|---|
| Single | $16,100 | $2,050 | $6,000 | $24,150 |
| Head of household | $24,150 | $2,050 | $6,000 | $32,200 |
| Married filing jointly, one spouse 65+ | $32,200 | $1,650 | $6,000 | $39,850 |
| Married filing jointly, both 65+ | $32,200 | $3,300 | $12,000 | $47,500 |
The extra amount for age 65 is part of the standard deduction, so you lose it if you itemize. The senior deduction is separate: you can claim it whether or not you itemize.
How it stacks with other deductions
- 2026 standard deduction: $16,100 single, $32,200 married filing jointly.
- Extra standard deduction at 65: $2,050 if unmarried, $1,650 for each married spouse.
- Senior deduction: up to $6,000 per person 65 or older.
A married couple who are both 65 and under the phase-out can deduct $32,200 + $3,300 + $12,000 = $47,500 before paying any federal income tax.
Assumptions and sources
One 2026 return under current law, with the standard deduction, no alternative minimum tax and no local tax. The same tax engine runs inside Killion’s planner when you turn tax on in a paid plan. Estimates for planning, not tax advice.
Figures checked on against IRS, enhanced deduction for seniors (26 U.S.C. 151(d)(5)(C)) and IRS Rev. Proc. 2025-32, 2026 inflation adjustments (PDF).
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