Deductions · calculator
The senior deduction for people 65 and older
A temporary deduction on top of the usual age addition, worth less with every dollar of income above the threshold.
Senior deduction: your amount after the phase-out
Senior deduction (Schedule 1-A line 37)
$4,980
About $1,096 less federal income tax
- Per person after the 6% phase-out$4,980
- Reduction per person$1,020
- Deduction gone entirely at a MAGI of$175,000
On top of the regular additional standard deduction for age. Both spouses need a valid SSN, and a married couple must file jointly.
The senior deduction gives $6,000 to each taxpayer who is 65 or older by the last day of the year, $12,000 for a married couple where both qualify, for tax years 2025 through 2028 under section 70103 of Public Law 119-21. It is claimed on Part V of Schedule 1-A, on top of the regular additional standard deduction for age, and it works whether you itemize or not. It phases out at 6% of modified adjusted gross income above $75,000 for a single filer or head of household and $150,000 on a joint return: at $95,000 of modified AGI a single retiree keeps $4,800, and nothing remains at $175,000. For a couple the reduction applies to each spouse's $6,000, so the deduction disappears at $250,000. Taxable Social Security counts in modified AGI, tax-free Social Security does not. Each qualifying spouse needs a valid Social Security number, and married couples must file a joint return; married filing separately gets nothing.
Checked by Radif Partners · Editorial policy · How we calculate
How the 6% phase-out bites
Part V of Schedule 1-A subtracts $75,000 ($150,000 joint) from modified AGI, multiplies the excess by 6% and takes that from $6,000. There is no rounding to thousands, unlike the tips and overtime lines: every extra dollar of income costs six cents of deduction. In the phase-out range, an additional $1,000 of IRA withdrawal therefore raises taxable income by $1,060.
| Modified AGI | Single, one person 65+ | Joint, both 65+ |
|---|---|---|
| $60,000 | $6,000 | $12,000 |
| $90,000 | $5,100 | $12,000 |
| $120,000 | $3,300 | $12,000 |
| $150,000 | $1,500 | $12,000 |
| $180,000 | $0 | $8,400 |
| $220,000 | $0 | $3,600 |
| $250,000 | $0 | $0 |
Stacked with the age addition
A single retiree aged 66 who takes the standard deduction subtracts $18,150 (the standard deduction plus the $2,050 age amount), then up to $6,000 more. With $40,000 of pension and taxable Social Security, taxable income falls to $15,850. A married couple both past 65 with $70,000 of modified AGI subtracts $35,500 plus $12,000.
Who qualifies, exactly
The test is age, not retirement: a 66-year-old still working full time qualifies, a 62-year-old retiree does not. Being 65 is judged on December 31, and the IRS counts a birthday on January 1 as reached the day before. A surviving spouse files as single or qualifying surviving spouse and claims one deduction. The person must have a Social Security number valid for work, and the form asks for it on line 36. Nothing else is required: no income floor, no work history, no receipt of Social Security benefits.
Planning around the threshold
Because the deduction runs only through 2028 and depends on modified AGI, the timing of IRA withdrawals and Roth conversions matters more than usual for retirees near $75,000 or $150,000. Qualified charitable distributions from an IRA stay out of AGI. The Schedule 1-A calculator combines this deduction with the three others, and the refund estimator applies it to a whole return.
Sources: IRS Schedule 1-A (Form 1040) 2025, Additional Deductions: tips, overtime, car loan interest, seniors; IRS: Working Families Tax Cuts, provisions for individuals and workers; Form 1040-ES (2026), enhanced deduction for seniors, read on October 11, 2026.