If you are 65 or older, you can usually claim three layers of deductions on your federal return: the regular standard deduction, an extra standard deduction for age, and a temporary $6,000 "senior bonus" deduction for tax years 2025 through 2028. For 2026, a single filer aged 65+ with income under $75,000 can deduct $24,150 in total, and a married couple who are both 65+ can deduct $47,500.
Key takeaways
- 2026 standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
- Age 65+ adds $2,050 for single or head-of-household filers and $1,650 for each married person who qualifies.
- The new senior deduction is $6,000 per person aged 65+, available whether or not you itemize, for 2025 through 2028.
- The $6,000 deduction shrinks by 6% of income above $75,000 (single) or $150,000 (joint) and is gone at $175,000 or $250,000.
- 2027 figures in this guide are projected; the IRS normally confirms them in late October or early November.
The three deductions available to people 65 and older
A deduction lowers the income that you pay tax on. People 65 and older have more deductions available to them than younger taxpayers, and since 2025 there is a new one on top of the long-standing age-based extra.
1. The standard deduction
Everyone who does not itemize gets the standard deduction. For 2026 it is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.
2. The additional standard deduction for age 65+ or blindness
If you are 65 or older by the end of the year, you add an extra amount to your standard deduction. For 2026 it is $2,050 if you file single or head of household, and $1,650 for each spouse who qualifies on a joint return. Being blind qualifies for a further extra amount of the same size, so a person who is both 65+ and blind gets it twice. This extra amount only applies if you take the standard deduction rather than itemizing.
3. The senior bonus deduction
The One Big Beautiful Bill Act created a separate deduction of $6,000 for each person aged 65 or older. It applies for tax years 2025, 2026, 2027 and 2028. Unlike the age-based extra above, you can claim it whether you take the standard deduction or itemize. A married couple where both spouses are 65+ can claim $12,000, but only if they file a joint return.
Enter your age, filing status and income to estimate your 2026 or 2027 federal tax with every senior deduction applied.
Use the Senior Tax Calculator2026 and 2027 deduction amounts side by side
The 2026 numbers are official. The 2027 numbers are projected, based on expected inflation adjustments, and should be checked once the IRS publishes its annual update. The senior bonus deduction is set in law at $6,000 and is not adjusted for inflation.
| Deduction | 2026 (official) | 2027 (projected) |
|---|---|---|
| Standard deduction – single | $16,100 | $16,600 |
| Standard deduction – married filing jointly | $32,200 | $33,200 |
| Standard deduction – head of household | $24,150 | $24,900 |
| Extra for 65+ – single or head of household | $2,050 | About $2,100 |
| Extra for 65+ – each married person | $1,650 | About $1,700 |
| Senior bonus deduction (per person 65+) | $6,000 | $6,000 |
| Total – single, 65+, income under $75,000 | $24,150 | $24,700 |
| Total – joint, both 65+, income under $150,000 | $47,500 | $48,600 |
For the joint total in 2026, the math is $32,200 + ($1,650 × 2) + ($6,000 × 2) = $47,500. For projected 2027, it is $33,200 + ($1,700 × 2) + ($6,000 × 2) = $48,600.
How the $6,000 senior deduction phases out
The senior bonus deduction is aimed at low- and middle-income retirees, so it shrinks as income rises. The reduction is 6% of your modified adjusted gross income (MAGI) above a starting point:
- Single or head of household: phase-out starts above $75,000 and the deduction is fully gone at $175,000.
- Married filing jointly: phase-out starts above $150,000 and each spouse's deduction is fully gone at $250,000.
Example: single filer with $100,000 MAGI
The amount above the threshold is $100,000 − $75,000 = $25,000. The reduction is 6% × $25,000 = $1,500. The deduction becomes $6,000 − $1,500 = $4,500.
Example: married couple with $200,000 MAGI, both 65+
The amount above the threshold is $200,000 − $150,000 = $50,000. The reduction is 6% × $50,000 = $3,000, applied to each spouse's $6,000. Each spouse keeps $3,000, so the couple deducts $6,000 instead of $12,000.
Because required minimum distributions, Roth conversions and capital gains all raise MAGI, they can shrink this deduction. Our guide to required minimum distributions explains how RMDs are calculated, and you can estimate yours with the RMD calculator.
Worked example: what the deductions are worth
Consider Helen, who is 68, single and takes the standard deduction. In 2026 her gross income, including the taxable part of her Social Security, is $60,000. Because her MAGI is below $75,000, she gets the full senior deduction.
- Total deductions: $16,100 + $2,050 + $6,000 = $24,150
- Taxable income: $60,000 − $24,150 = $35,850
- Tax: 10% on the first $12,400 = $1,240, plus 12% on the next $23,450 = $2,814
- Total federal income tax: $4,054
Without the senior bonus deduction, her taxable income would be $41,850 and her tax would be $1,240 + (12% × $29,450 = $3,534) = $4,774. The new deduction saves her $720, which is simply $6,000 × her 12% bracket.
For someone in the 22% bracket with the full deduction, the saving would be $6,000 × 22% = $1,320. For a married couple both claiming the full $12,000 in the 12% bracket, it would be $1,440.
What the senior deduction does not do
The new deduction is sometimes described as ending tax on Social Security. It does not. The rules for how much of your benefit is taxable have not changed: you still work out your provisional income, and up to 50% or 85% of benefits may be taxable above the federal thresholds.
What the senior deduction does is lower your taxable income overall, which can reduce or wipe out the tax on that taxable portion for many retirees. To see how much of your benefit counts as income, read is Social Security taxable? or use the Social Security tax calculator.
State taxes are a separate matter as well. A handful of states tax benefits under their own rules, which we cover in which states tax Social Security.
Practical tips before you file
- Check your age on December 31. You count as 65 for the year if you reach 65 by the end of the tax year.
- Married couples must file jointly to claim the senior bonus deduction. Filing separately means losing it.
- Compare itemizing with the standard deduction. Itemizers lose the age-based extra standard deduction but keep the $6,000 senior bonus, so the comparison has changed for many households.
- Plan large withdrawals. Keeping MAGI under $75,000 or $150,000 preserves the full deduction, and staying lower can also help with Medicare premiums. See our Medicare Part B and IRMAA guide.
- Remember the deadline. The senior bonus deduction is currently scheduled to end after tax year 2028.
Frequently asked questions
Who qualifies for the $6,000 senior deduction?
Each taxpayer who is 65 or older and has MAGI below the phase-out limits. Married couples must file jointly. It applies for tax years 2025 through 2028.
Can I claim the senior deduction if I itemize?
Yes. The $6,000 senior bonus deduction is available to both itemizers and people who take the standard deduction. The older age-based extra standard deduction, however, only applies if you take the standard deduction.
Does the senior deduction make my Social Security tax-free?
No. It reduces your overall taxable income, but the rules for how much of your benefit is taxable are unchanged.
Are the 2027 amounts final?
The 2027 standard deduction and age-based extras in this guide are projected. The IRS usually publishes the official figures in late October or early November. The $6,000 senior deduction is fixed in law.
Sources
This guide is for general education and is not financial, tax or legal advice. Rules and amounts can change; confirm details with the Social Security Administration, the IRS or Medicare. Spotted an error? Let us know.