United States · IRS tax deduction
Senior deduction calculator.
See how much of the new $6,000 deduction for people 65 and older you can take for 2025 through 2028, and what it could save you in federal tax.
Each person who is 65 by year end gets $6,000. It shrinks by 6 cents for every dollar your modified AGI is over $75,000 ($150,000 on a joint return) and is gone at $175,000 ($250,000 joint). You do not need to itemize.
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How the deduction is calculated
Per person = $6,000 minus 6% of the amount your MAGI is over $75,000 ($150,000 joint), never below zero. Total = per person × the number of qualifying people. Tax saved = total × your marginal rate.
Worked examples
Single, age 67, MAGI $90,000, 22% bracket. MAGI is $15,000 over $75,000. 6% of $15,000 = $900. $6,000 − $900 = $5,100 deduction. $5,100 × 22% = $1,122 of estimated federal tax saved.
Married couple, both 66, MAGI $200,000. MAGI is $50,000 over $150,000. 6% of $50,000 = $3,000 off each spouse's $6,000, so each keeps $3,000. Total deduction: $6,000.
Where it ends
The $6,000 is fully reduced when MAGI is $100,000 over the starting point, since 6% of $100,000 is $6,000. That is $175,000 for a single filer and $250,000 on a joint return.
Rules at a glance
- Applies to tax years beginning before January 1, 2029, so 2025 through 2028.
- A qualifying person has reached age 65 before the close of the tax year.
- The Social Security number of each qualifying person must be on the return.
- Married taxpayers must file jointly.
- Available whether you itemize or take the standard deduction.
Senior deduction FAQ
Who qualifies for the $6,000 senior deduction?
You qualify if you turn 65 on or before the last day of the tax year. On a joint return, each spouse who is 65 or older counts separately, so a couple can claim up to $12,000. The deduction is for tax years 2025 through 2028.
Do I have to itemize to claim it?
No. The IRS says the deduction is available to both itemizing and non-itemizing taxpayers, and it is in addition to the existing additional standard deduction for people 65 and older.
How does the income phase-out work?
Your $6,000 is reduced by 6% of the amount your modified adjusted gross income (MAGI) is over $75,000 ($150,000 on a joint return). It reaches zero at $175,000 of MAGI for a single filer and $250,000 on a joint return. On a joint return with two qualifying spouses, each spouse's $6,000 is reduced separately.
What is MAGI for this deduction?
Your adjusted gross income plus any income excluded under section 911 (foreign earned income), 931 or 933 (certain territory income). Most people's MAGI is simply their AGI.
Do I need a Social Security number?
Yes. The statute does not allow the deduction for a qualifying individual unless their Social Security number is on the return. Section 24(h)(7) defines the term.
What if I am married?
A married taxpayer can claim the deduction only by filing a joint return with their spouse. Married filing separately does not qualify.
Does this calculator include state tax or other credits?
No. It is a federal estimate of the deduction and the tax it could save at the bracket you pick. State rules differ, and your actual result depends on your full return.
Sources and citation
Official sources: 26 U.S.C. 151(d)(5)(C), added by Public Law 119-21 section 70103, and IRS Fact Sheet FS-2025-03 (July 14, 2025). Rules and thresholds verified October 1, 2026 against both.
Cite this page: TNAADO Tools. “Senior Deduction Calculator 2025-2028.” tools.tnaado.ca/us/senior-deduction-calculator.html. Rules verified October 1, 2026.
Estimate only
This page is educational and is not tax advice. Your actual deduction depends on your full return. Confirm with the IRS instructions or a qualified tax professional before filing.