The $6,000 senior deduction: who gets it and how much
Published
Work out your own numbers with the senior deduction calculator.
For tax years 2025 through 2028, each person aged 65 or older can take an extra $6,000 deduction. A married couple who are both 65 or older can deduct $12,000. This is on top of the standard deduction and the additional standard deduction for age that already exists, and you can also take it if you itemize.
Who qualifies
- You are 65 or older by the last day of the tax year. For 2026, that means born on or before January 1, 1962.
- You have a valid Social Security number, and you include it on the return.
- If you are married, you file a joint return. Married people who file separately cannot take it.
The deduction does not depend on getting Social Security benefits. It applies to anyone aged 65 or older who meets these rules.
The income phase-out
The deduction goes down by 6% of modified adjusted gross income above $75,000, or $150,000 on a joint return. On a joint return, the reduction applies to each spouse’s $6,000.
| MAGI (single) | Deduction |
|---|---|
| $75,000 or less | $6,000 |
| $100,000 | $4,500 |
| $125,000 | $3,000 |
| $175,000 or more | $0 |
Example
A single retiree, age 70, has MAGI of $82,000. The excess over $75,000 is $7,000. Six percent of that is $420, so the deduction is $5,580. In the 12% bracket, this saves about $670 in federal income tax.
How it fits with your other deductions
A single filer aged 65 or older gets three amounts: the regular standard deduction, the additional standard deduction for age, and the new $6,000 deduction. Itemizers keep the new $6,000 deduction, but not the additional standard deduction.
Common questions
Is the senior deduction the same as no tax on Social Security?
No. Social Security benefits can still be taxed. The new deduction lowers taxable income by up to $6,000 for each person aged 65 or older, which can reduce or remove the tax on benefits for many retirees.
Can both spouses claim the $6,000 senior deduction?
Yes. If both spouses are 65 or older and file jointly, the total is up to $12,000.
Do I need to itemize to get the senior deduction?
No. It applies whether you take the standard deduction or itemize.
When does the senior deduction end?
It applies to tax years 2025 through 2028.
Updated: November 1, 2026. Based on 26 U.S. Code § 151(d) and IRS guidance on the 2025 tax law.