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Senior Deduction (2026)

See your 2026 senior deduction under the new tax law — and how it's different from the existing 65+ standard deduction.

How the senior deduction works

If you’re 65 or older by the end of the year and have a valid Social Security number, you can deduct up to $6,000 from your federal taxable income — $12,000 if you’re married filing jointly and both spouses qualify. The deduction shrinks if your household income is high enough, and it’s separate from (and stacks on top of) the older, smaller standard deduction bump for people 65 and up.

The formula

threshold = $75,000 (single) or $150,000 (joint)
excess    = max(0, MAGI − threshold)
perPerson = max(0, $6,000 − 0.06 × excess)

totalDeduction = perPerson × (number of qualifying people: 0, 1, or 2)

Worked example

A married couple filing jointly, both 65 or older, has a MAGI of $160,000.

  • Excess MAGI: $160,000 − $150,000 = $10,000.
  • Reduction: 6% × $10,000 = $600.
  • Per-person deduction: $6,000 − $600 = $5,400.
  • Total deduction: $5,400 × 2 = $10,800.

The reduction is computed once from the couple’s shared excess MAGI, then applied to each spouse’s $6,000 independently — not doubled or split.

Frequently asked questions (FAQ)

Is this the same as the extra standard deduction for people 65 and older?

No — they're separate, additive provisions. The extra standard deduction ($2,050 single, $1,650 per qualifying spouse MFJ) has existed for years. This new OBBBA senior deduction ($6,000 per person) stacks on top of it.

Do both spouses get it?

Yes, if both are 65 by year-end and have valid Social Security numbers. Each qualifying spouse gets their own $6,000 cap, reduced by the same 6%-of-excess-MAGI amount, then added together on a joint return.

Does Social Security income count in MAGI?

The taxable portion of your Social Security benefits counts toward MAGI for this deduction. The non-taxable portion does not. Most retirees with modest other income have little to none of their Social Security taxed.

Can I claim it if I itemize?

Yes. Like the extra standard deduction, this deduction is available whether you itemize your deductions or take the standard deduction.

Is Social Security now tax-free?

No — this is a common misconception. This deduction reduces taxable income generally; it does not exempt Social Security benefits from tax on their own. Some retirees may owe less tax on their benefits as a side effect of lower taxable income.

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