The $6,000 senior deduction (2026): who gets it and how much
For 2025 through 2028, everyone 65 or older gets an extra $6,000 deduction ($12,000 for a couple), whether or not they itemize. It shrinks for higher incomes.
General information, not tax advice. Based on the IRS instructions for Schedule 1-A and 2026 IRS guidance. Your situation may differ; check the official sources below or ask a tax professional.
The deduction at a glance
| Amount | $6,000 per person 65+ |
| Age test for 2026 | Born before January 2, 1962 |
| Phase-out starts (MAGI) | $75,000; $150,000 joint |
| Fully phased out (per person) | $175,000; $250,000 joint |
| Years | 2025 to 2028 |
Each person's $6,000 is reduced by 6% of modified AGI over the threshold. For most people, modified AGI is the AGI on Form 1040.
Who qualifies
- You (or your spouse) were born before January 2, 1962, so 65 or older by the end of 2026.
- The person claiming it has a Social Security number valid for employment.
- Married couples must file a joint return.
How it stacks with the standard deduction
A single filer 65 or older with income under $75,000 gets the $16,100 standard deduction, the $2,050 extra standard deduction for age, and this $6,000: $24,150 in all. A married couple both 65+ under $150,000 gets $32,200 + $3,300 + $12,000 = $47,500.
Examples
Single retiree. With $60,000 of income, the full $6,000 applies, saving about $720 of federal income tax.
Couple over the threshold. A married couple, both over 65, has $160,000 of income, $10,000 over the joint threshold. Each deduction falls by $600 to $5,400, so they deduct $10,800 and save about $2,376.
Estimate it: the Schedule 1-A calculator applies the limits and phase-outs for all four new deductions and shows the tax saved. For your whole return, try the tax refund calculator.
Frequently asked questions
Does this make Social Security tax-free?
No. The rules for taxing Social Security benefits did not change. The deduction lowers taxable income, which for many retirees offsets some or all of the tax on their benefits.
Do I need to itemize?
No. It is claimed on Schedule 1-A on top of either the standard deduction or itemized deductions.
Is this the same as the extra standard deduction for 65+?
No, it is in addition to it. The extra standard deduction ($2,050 single or head of household, $1,650 per married person for 2026) still applies. Someone 65 or older gets both.
My spouse is 65 but I am not. Do we get it?
Yes, for your spouse: $6,000 on a joint return, subject to the income limit. It is $12,000 only when both of you are 65 or older.
Can married people filing separately claim it?
No. Married couples must file jointly.
What if someone died during the year?
A person who turned 65 before death qualifies. Someone born in time who died before reaching 65 does not. The IRS treats you as reaching 65 on the day before your 65th birthday.
How long does it last?
For tax years 2025 through 2028.
Official sources
- IRS Instructions for Form 1040 (2025), Instructions for Schedule 1-A
- IRS Schedule 1-A (Form 1040), Additional Deductions
- IRS Publication 505 (2026), Tax Withholding and Estimated Tax: What's New for 2026
The other new deductions
- No tax on tips — Who qualifies, which tips count, the tipped-occupations list and how tips show on your W-2.
- No tax on overtime — Only the extra half of time-and-a-half counts; who is covered and how to find the amount.
- Car loan interest deduction — New, U.S.-assembled vehicles bought with a loan after 2024: the conditions and the limit.
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