The new $6,000 senior deduction: how much do I get?
Short answer: For tax years 2025 through 2028, each person 65 or older can deduct up to $6,000, or $12,000 for a married couple who both qualify, whether or not they itemize. It shrinks by 6% of income over $75,000 single or $150,000 joint, and is gone at $175,000 single or $250,000 joint.
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Who qualifies
- You are 65 or older by the end of the tax year (born before January 2, 1961 for 2025, and before January 2, 1962 for 2026).
- You have a valid Social Security number. Married couples must file jointly.
- Each spouse who is 65 or older gets their own deduction, up to $6,000 each.
- You get it whether you take the standard deduction or itemize. It is in addition to the regular extra standard deduction for age 65+.
The income phase-out
| Income (MAGI) | Married filing jointly, each spouse | Single |
|---|---|---|
| Up to the threshold | $6,000 (up to $150,000) | $6,000 (up to $75,000) |
| Example | $5,400 at $160,000 | $4,500 at $100,000 |
| Fully phased out at | $250,000 | $175,000 |
The deduction drops by 6 cents for every dollar of income over the threshold. It is not adjusted for inflation and is scheduled to end after 2028.
Is this "no tax on Social Security"?
No. Social Security is taxed under the same rules as before; this deduction lowers taxable income for people 65 and older whatever their income source. For many retirees it means little or no federal tax on their Social Security, but up to 85% of benefits can still be taxable at higher incomes.
Watch the phase-out when planning
In the phase-out range, an extra $1,000 of income also cuts the deduction by $60 per person. For a married couple both 65+, that is $120 less deduction, so the real tax on that $1,000 is higher than your bracket. Keep this in mind with Roth conversions, IRA withdrawals and capital gains from 2025 through 2028.
See the whole picture
The senior deduction ends after 2028. The free Retirement Check shows how it changes your taxes now and what happens when it goes away.
Run the free Retirement CheckCommon questions
Who gets the $6,000 senior deduction?
Anyone 65 or older by the end of the tax year with a valid Social Security number, for tax years 2025 through 2028. Married couples must file jointly, and each spouse 65 or older can claim up to $6,000.
Do I have to itemize to get the senior deduction?
No. It is available whether you take the standard deduction or itemize, and it is on top of the regular extra standard deduction for people 65 and older.
At what income does the senior deduction phase out?
It is reduced by 6% of modified adjusted gross income over $75,000 for single filers and $150,000 for joint filers, and is fully phased out at $175,000 single and $250,000 joint.
How long does the senior deduction last?
It applies to tax years 2025, 2026, 2027 and 2028 under current law.
How much tax does the senior deduction save?
It depends on your bracket. In the 12% bracket a $12,000 deduction saves a married couple about $1,440; in the 22% bracket, about $2,640. The calculator estimates yours.
Sources
- IRS: Check your eligibility for the new enhanced deduction for seniors
- IRS: Working Families Tax Cuts (2025 law provisions)
- IRS Rev. Proc. 2025-32 (2026 standard deduction)