Senior deduction calculator ($6,000, 2025–2028)
The senior deduction is a $6,000 deduction for each taxpayer who is 65 or older, in tax years 2025 through 2028. It shrinks by 6% of modified AGI above $75,000 ($150,000 on a joint return), so it is gone at $175,000 for a single filer and at $250,000 for a couple who both qualify. It sits on top of the standard deduction and the extra 65+ standard deduction, and itemizers can take it too. The figures below are Coastline's engine, the same code that applies the deduction in every 65+ year of a plan.
Senior deduction by MAGI, 2026
Each qualifying person's $6,000 is reduced by 6% of the MAGI above the threshold, never below zero. On a joint return where only one spouse is 65, one $6,000 is reduced from $150,000.
| MAGI | Single, 65+ | Joint, one 65+ | Joint, both 65+ |
|---|---|---|---|
| $50,000 | $6,000 | $6,000 | $12,000 |
| $75,000 | $6,000 | $6,000 | $12,000 |
| $100,000 | $4,500 | $6,000 | $12,000 |
| $125,000 | $3,000 | $6,000 | $12,000 |
| $150,000 | $1,500 | $6,000 | $12,000 |
| $175,000 | $0 | $4,500 | $9,000 |
| $200,000 | $0 | $3,000 | $6,000 |
| $225,000 | $0 | $1,500 | $3,000 |
| $250,000 | $0 | $0 | $0 |
What it saves: five retired households
Federal tax for 2026 with and without the deduction. Each household's income is Social Security plus a withdrawal from a traditional IRA or 401(k); MAGI is that withdrawal plus the taxable part of the benefits. Every household also takes the standard deduction and the extra deduction for being 65 or older.
| Household | MAGI | Senior deduction | Tax without | Tax with | Saved |
|---|---|---|---|---|---|
| Single, 67 · $24,000 SS · $30,000 IRA | $41,300 | $6,000 | $2,530 | $1,810 | $720 |
| Single, 70 · $30,000 SS · $70,000 IRA | $95,500 | $4,770 | $11,729 | $10,680 | $1,049 |
| Couple, 68 · $48,000 SS · $60,000 IRA | $100,000 | $12,000 | $7,244 | $5,804 | $1,440 |
| Couple, 70 · $60,000 SS · $120,000 IRA | $171,000 | $9,480 | $19,234 | $17,148 | $2,086 |
| Couple, 72 · $70,000 SS · $180,000 IRA | $239,500 | $1,260 | $34,304 | $34,027 | $277 |
The largest saving in the table is $2,086, for the couple at 70 with $171,000 of MAGI. The saving is roughly the deduction times the household's top tax rate, so a low-income household whose taxable income is already near zero saves little, and a household above the phase-out saves nothing.
The years it applies
| Tax year | Single, 65+ | Couple, both 65+ |
|---|---|---|
| 2025 | $6,000 | $12,000 |
| 2026 | $6,000 | $12,000 |
| 2027 | $6,000 | $12,000 |
| 2028 | $6,000 | $12,000 |
| 2029 | $0 | $0 |
The deduction ends after 2028 unless Congress extends it. The amount and the thresholds are fixed dollar figures, not indexed for inflation. Coastline's projections stop applying it from 2029, so a plan that runs past 2028 shows the tax going back up that year.
The rules
- Age. 65 or older by the last day of the tax year (for 2025, born before January 2, 1961).
- Filing status. Married couples must file jointly; married filing separately gets nothing. A valid Social Security number is required.
- Itemizing. Not required. Itemizers and standard-deduction filers both claim it, on Schedule 1-A.
- Phase-out. 6% of MAGI over $75,000 ($150,000 joint), per person: $175,000 single, $250,000 for a joint return where both qualify.
- Social Security. The deduction does not change how much of the benefit is taxable. That is still decided by the provisional-income test in §86, which this law did not change; the deduction lowers taxable income after it. See the Social Security tax calculator.
Sources: IRS Fact Sheet FS-2025-03 and the 2025 Schedule 1-A (lines 31–37).
Educational, not tax advice. Federal tax only, 2026 brackets and deductions, Social Security taxed under §86, no other income or deductions. State tax and the rest of a retirement plan are in the full calculator.
Common questions
Who gets the $6,000 senior deduction?
Anyone 65 or older by the end of the tax year, in 2025 through 2028, with a valid Social Security number. A married couple must file jointly, and each spouse who is 65 or older gets their own $6,000.
At what income is the senior deduction phased out?
It is reduced by 6% of modified AGI over $75,000, or $150,000 on a joint return, per person. A single filer's deduction is gone at $175,000; on a joint return where both spouses qualify, each $6,000 reaches zero at $250,000.
Do I have to itemize to claim it?
No. It is claimed on Schedule 1-A by itemizers and by people who take the standard deduction alike.
Does this mean Social Security is no longer taxed?
No. The rules for how much of the benefit is taxable did not change. The senior deduction lowers taxable income for people 65 and older, which is what the "no tax on Social Security" claims refer to, but up to 85% of benefits can still be taxable.
When does the senior deduction end?
After the 2028 tax year, unless Congress extends it. It is not indexed for inflation.