How the $6,000 Senior Deduction Phases Out
The $6,000 senior deduction is reduced once your modified adjusted gross income (MAGI) rises above $75,000 (single) or $150,000 (joint). It shrinks as income climbs and reaches zero at higher incomes - roughly $175,000 for a single filer with one $6,000 amount. Below the threshold, you get the full deduction.
Use the Senior $6,000 Deduction Calculator
Updated
Thresholds
The phase-out begins at a MAGI of $75,000 for single and head-of-household filers, and $150,000 for married couples filing jointly. Below those figures, every eligible person gets the full $6,000.
MAGI is your adjusted gross income with certain items added back; for most retirees it's close to the AGI line on Form 1040. The thresholds are the same for each of the tax years 2025 through 2028 in the guidance issued so far. Because the deduction is per eligible person, a couple where both are 65+ starts from $12,000 before any reduction. Always confirm the current thresholds in the IRS guidance.
Phase-out math with a table by income
Above the threshold, the deduction is reduced by a percentage of the amount you're over. The calculator uses a reduction of about 6% of the excess MAGI - a figure we're confirming against the IRS Schedule 1-A instructions, so treat the table as an estimate. For a single filer with one $6,000 amount:
| Single MAGI | Amount over $75,000 | Deduction |
|---|---|---|
| $75,000 | $0 | $6,000 |
| $85,000 | $10,000 | $5,400 |
| $100,000 | $25,000 | $4,500 |
| $125,000 | $50,000 | $3,000 |
| $150,000 | $75,000 | $1,500 |
| $175,000 | $100,000 | $0 |
Married couples: one or both 65+
For a married couple filing jointly, the threshold is $150,000 and the "amount over" is measured against that joint figure. If only one spouse is 65+, one $6,000 amount applies; if both are, it starts at $12,000.
In the method the calculator uses, each eligible person's $6,000 is reduced by the same amount (the excess over $150,000 times the rate). So a couple both 65+ with $200,000 of MAGI is $50,000 over; at 6% that's a $3,000 reduction per person, leaving $3,000 each - $6,000 in total. Whether the reduction applies per person or to the combined amount is one of the details we're confirming against the Schedule 1-A instructions, so check your own return.
Ways MAGI is calculated
Modified adjusted gross income starts from your adjusted gross income (the bottom of the first page of Form 1040) and adds back a handful of items - for example certain foreign-earned income exclusions. For most retirees with wages, pensions, Social Security and investment income, MAGI is very close to AGI.
Because the phase-out is driven by MAGI, anything that raises your AGI - a large IRA withdrawal, capital gains, or converting a traditional IRA to a Roth - can push you toward or past the threshold in a given year. If you're near $75,000 (single) or $150,000 (joint), it can be worth timing such income. Use the calculator to test different MAGI figures, and confirm your MAGI definition on IRS.gov.
Frequently asked questions
What is the extra standard deduction for seniors over 65 in 2026?
There are two separate things: the existing additional standard deduction for being 65+, set by the IRS each year, and this new $6,000 deduction for 2025-2028. They can both apply. This page is about the phase-out of the new $6,000 amount; check IRS.gov for the standard-deduction figures.
How does the new tax deduction for seniors phase out?
Below $75,000 (single) or $150,000 (joint) of MAGI you get the full amount. Above it, the deduction is reduced by a percentage of the amount you're over - about 6% of the excess in the method the calculator uses - until it reaches zero at higher incomes. Enter your MAGI to see your figure.
How can I calculate my senior deduction for 2026?
Use the calculator: enter your (and your spouse's) year of birth, filing status and 2026 MAGI. It checks who's 65+, applies the phase-out over $75,000/$150,000, and shows your deduction and estimated tax saved. It works the same for tax years 2025 through 2028.
Does a 70 year old have to pay taxes on Social Security?
Possibly - taxation of Social Security depends on your combined income against IRS thresholds, at any age. Age 70 doesn't exempt benefits. That's separate from this $6,000 deduction, which reduces taxable income but doesn't directly change how much of your benefits are taxed. Use the IRS worksheet for the benefits calculation.
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Related
Estimates only - not tax advice. Rules summarised from IRS guidance; check IRS.gov or a tax professional before you file.