2026 senior deduction calculator

You qualify if you are 65 or older by the end of 2026, which means you were born before January 2, 1962, and you have a Social Security number valid for employment. If you are married, you must file a joint return.

The deduction is $6,000 for each qualifying person, so a married couple filing jointly can deduct up to $12,000 when both spouses are 65 or older. It applies to tax years 2025 through 2028 and is claimed on Schedule 1-A, Part V.

No. The law did not change how Social Security benefits are taxed. Depending on your other income, up to 85% of your benefits can still be taxable, and the taxable part is included in your adjusted gross income.

The senior deduction lowers your taxable income by up to $6,000 per person, which can offset some or all of the tax on your benefits. It is available to anyone who qualifies by age, whether or not they receive Social Security.

Yes. The senior deduction is separate from the additional standard deduction for age 65, which for 2026 is $2,050 if you are unmarried and $1,650 for each spouse 65 or older if you are married. A single filer who is 65 can subtract the $16,100 standard deduction, the $2,050 additional amount, and up to $6,000 more.

No. You can claim the senior deduction whether you take the standard deduction or itemize. It reduces your taxable income, not your adjusted gross income.

The $6,000 is reduced by 6% of your modified adjusted gross income (MAGI) above $75,000, or $150,000 if you are married filing jointly. That is $60 less for every $1,000 of income above the threshold, with no rounding to whole steps.

The deduction reaches $0 at $175,000 of MAGI for single and head of household filers, and $250,000 for joint filers. On a joint return the reduction comes off each spouse’s $6,000, so a couple where both qualify loses twice as much in dollars.

For most people, MAGI is the adjusted gross income on Form 1040. It can be higher if you exclude foreign earned income or income from U.S. territories.

On a joint return, only the spouse who qualifies gets the $6,000, so the maximum is $6,000. The phase-out still starts at $150,000 of MAGI.

No. Married taxpayers must file a joint return to claim the senior deduction.

Qualifying surviving spouses can claim the senior deduction, with the same $75,000 phase-out threshold as single filers. But they also have a different, larger standard deduction (the same as married filing jointly), which this calculator doesn’t include, so its savings estimate wouldn’t be right for you. Use the Schedule 1-A instructions or tax software for your figures.

If your standard deduction, including the extra amount for age 65, already covers all of your income, you owe no federal income tax, so the senior deduction has nothing left to reduce. You can still claim it, but it won’t change your tax.