Senior Bonus Deduction Calculator (2026 Rules)
Married filing separately cannot claim the senior deduction. Head of household is not modeled here.
For most people MAGI is the same as AGI (Form 1040 line 11). Everything above $250,000 gives the same answer: no deduction.
Leave at 0 to use the standard deduction. The senior deduction works either way.
Savings by tax bracket
If your top bracket were each of these, this is roughly what your deduction would save.
| Bracket | Estimated savings |
|---|
How the phase-out works
Each qualifying person starts at $6,000. The deduction shrinks by 6 cents for every dollar of MAGI above $75,000 (single) or $150,000 (joint), so it reaches zero $100,000 above the threshold.
| Single MAGI | Joint MAGI | Per person | Two spouses |
|---|---|---|---|
| $75,000 or less | $150,000 or less | $6,000 | $12,000 |
| $100,000 | $175,000 | $4,500 | $9,000 |
| $125,000 | $200,000 | $3,000 | $6,000 |
| $150,000 | $225,000 | $1,500 | $3,000 |
| $175,000 or more | $250,000 or more | $0 | $0 |
Worked example. A single filer, age 67, with MAGI $100,000 takes the 2026 standard deduction ($16,100) plus the age add-on ($2,050) = $18,150, leaving $81,850 of taxable income. The senior deduction is $6,000 − 6% × $25,000 = $4,500, so taxable income falls to $77,350. In the 22% bracket that saves about $990.
Rules last verified: October 9, 2026, against 26 U.S.C. § 151(d)(5)(C), IRS Rev. Proc. 2025-32 and the IRS enhanced-deduction-for-seniors page. The deduction applies to tax years 2025 through 2028 only.
Educational estimate, not tax advice. It models federal income tax on ordinary income using 2026 single and joint brackets. It does not model Social Security benefit taxation, capital gains rates, other credits, state tax, or the blind add-on. Each qualifying person must have a valid Social Security number on the return, and a married person must file jointly to claim it. Talk to a tax professional or use IRS Schedule 1-A instructions before filing.
Find out how much of the new $6,000-per-person senior deduction you can claim for 2026 after the 6% income phase-out, how much federal tax it saves, and how it stacks on top of the regular age-65 standard deduction.
How it works
- Pick your filing status and, if married, whether one or both spouses are 65 or older by December 31, 2026
- Set your modified adjusted gross income and, if you itemize, your itemized total
- Read your senior deduction, the estimated tax saved at your bracket, and where you sit on the phase-out gauge
Frequently asked questions
What is the senior bonus deduction?
Under the One Big Beautiful Bill Act, people who are 65 or older by the end of the year can deduct an extra $6,000 each ($12,000 for a married couple if both qualify) for tax years 2025 through 2028. It is a deduction, not a credit, and you can take it whether you itemize or use the standard deduction. Source: 26 U.S.C. 151(d)(5)(C) and the IRS page on the enhanced deduction for seniors.
How does the income phase-out work?
Each person's $6,000 is reduced by 6% of the amount your modified AGI is above $75,000 ($150,000 on a joint return). That means it reaches zero $100,000 above the threshold: at $175,000 for a single filer and $250,000 for a joint return. Source: 26 U.S.C. 151(d)(5)(C)(iii).
Is it the same as the extra standard deduction for people 65 and older?
No, they stack. For 2026 the age-65 add-on to the standard deduction is $2,050 for an unmarried filer and $1,650 per spouse who is 65 or older (IRS Revenue Procedure 2025-32). The new $6,000 deduction is a separate amount on top of whichever of those you take.
Can married couples filing separately claim it?
No. A married person can claim the senior deduction only on a joint return (26 U.S.C. 151(d)(5)(C)(v)). Each qualifying person also needs a valid Social Security number on the return.
Which 2026 standard deduction and brackets does this use?
IRS Revenue Procedure 2025-32: $16,100 single and $32,200 married filing jointly, with the 2026 bracket thresholds published on irs.gov. Some websites still show the 2025 figure of $15,750.
Is this tax advice?
No. It is an estimate of federal income tax on ordinary income only. It does not model Social Security benefit taxation, capital gains rates, other credits, state tax, or the extra deduction for blindness. Talk to a tax professional or follow the IRS Schedule 1-A instructions before filing.
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Update history
- 2026-10-09 Launched: estimate the 2026 senior bonus deduction after the 6% phase-out, plus the federal tax it saves.