Senior deduction calculator: the extra $6,000 for age 65+

Estimate the enhanced deduction for seniors for 2025–2028: $6,000 per eligible person, reduced by 6% of MAGI over $75,000 ($150,000 joint).

Figures last checked 21 Oct 2026

Estimates only, not tax advice. Results are for general information. Your actual tax depends on your full return; check with the IRS or a qualified tax professional.

Modified adjusted gross income. For most people this is the adjusted gross income (AGI) on Form 1040 (line 11b on the 2025 form). Add back any foreign earned income or Puerto Rico income you excluded.
Enter your numbers to see the estimate.

The enhanced deduction for seniors

  • Years: 2025 through 2028.
  • Amount: up to $6,000 for each eligible person, so up to $12,000 for a married couple who both qualify.
  • Who: age 65 or older on or before the last day of the tax year. For 2025 that means born before 2 January 1961 (you are treated as reaching 65 the day before your 65th birthday). You need a valid Social Security number, and married people must file jointly.
  • Phase-out: the $6,000 is reduced by 6% of MAGI over $75,000 ($150,000 for joint filers). It reaches zero at MAGI of $175,000 (single, head of household, surviving spouse) or $250,000 (joint).
  • It is in addition to the regular extra standard deduction for being 65+ ($1,600 or $2,000 for 2025; $1,650 or $2,050 for 2026), and you can claim it even if you itemize.

How it is calculated (Schedule 1-A, Part V)

  1. Take your MAGI and subtract $75,000 ($150,000 if married filing jointly). If the result is zero or less, the amount is $6,000.
  2. Multiply the excess by 6% and subtract it from $6,000 (not below zero).
  3. That amount applies to you, and again to your spouse if you file jointly and your spouse also qualifies.

Worked example: single, age 70, MAGI $90,000

MAGI over $75,000$15,000
6% × $15,000− $900
Deduction$5,100

Worked example: married, both 65+, MAGI $180,000

MAGI over $150,000$30,000
6% × $30,000− $1,800
Per person: $6,000 − $1,800$4,200
Deduction for two$8,400

Frequently asked questions

Is this the same as the extra standard deduction for 65+?

No. That older extra amount still exists. The enhanced deduction for seniors is a separate, additional deduction on Schedule 1-A for 2025–2028.

Does Social Security income count in MAGI?

Only the taxable part of your Social Security benefits is in adjusted gross income. Your MAGI here is your AGI plus certain excluded foreign or Puerto Rico income.

My spouse is under 65. Do we get anything?

Yes, if you are 65+ and file jointly you get the per-person amount once. The joint threshold of $150,000 still applies.

Can I claim it if I itemize?

Yes. It is available whether you itemize or take the standard deduction.

Is my data stored?

No. The calculation runs in your browser.

Official sources

Every figure on this page was checked against these official pages on 21 Oct 2026.