The One Big Beautiful Bill Act added a new deduction for people 65 and older. This is general information, not tax advice.
Senior bonus deduction calculator: who qualifies
You qualify if you reach age 65 by the end of the tax year. The deduction is $6,000 per eligible person, so $12,000 for a married couple if both spouses qualify. It applies to tax years 2025 through 2028. Each qualifying person must list a Social Security number on the return, and married people must file jointly. These rules come from 26 U.S.C. 151(d)(5)(C) and the IRS page on the enhanced deduction for seniors.
Senior deduction $6,000 phase out 2026
The deduction is reduced by 6% of the amount your modified adjusted gross income (MAGI) is above $75,000, or $150,000 on a joint return. Because $6,000 divided by 6% is $100,000, it reaches zero at $175,000 for a single filer and $250,000 for a joint return. A single filer with MAGI of $100,000 is $25,000 over, loses $1,500 and keeps $4,500. At $125,000 the deduction is $3,000, and at $150,000 it is $1,500.
Does the senior bonus deduction apply if you itemize?
Yes. It is a separate deduction that you can take whether you itemize or use the standard deduction, so you do not have to choose between them.
Senior bonus deduction for married couples filing jointly when both are 65
Each spouse gets a $6,000 amount, and each amount is reduced by the same 6% of the excess over $150,000. A couple with MAGI of $200,000 is $50,000 over, so each spouse's deduction falls by $3,000 to $3,000, for a total of $6,000. At $250,000 or more the deduction is gone.
Senior deduction vs additional standard deduction at age 65
These are two different benefits that stack. For 2026 the age-65 add-on to the standard deduction is $2,050 for an unmarried filer and $1,650 per spouse, according to IRS Revenue Procedure 2025-32. Example: a single filer, age 67, with MAGI of $100,000 takes the $16,100 standard deduction plus the $2,050 add-on, which leaves $81,850 of taxable income. The $4,500 senior deduction cuts that to $77,350, and in the 22% bracket that saves about $990 in federal tax.
Try the senior bonus deduction calculator → Related: SALT cap 2026 and Child Tax Credit 2026.
Sources: 26 U.S.C. 151(d)(5)(C) (law.cornell.edu); IRS, Enhanced deduction for seniors; IRS Revenue Procedure 2025-32 via currentfederaltaxdevelopments.com analysis. Rules verified October 9, 2026.