Tested Templates & Toolstested before it ships

● Free tool · taxes

Senior deduction calculator (2025-2028): the OBBBA's $6,000/$12,000 deduction and its MAGI phase-out

The One Big Beautiful Bill Act added a new deduction of up to $6,000 per spouse age 65 or older ($12,000 if both spouses qualify on a joint return), on top of the regular standard deduction and the existing extra standard deduction for 65+/blind -- available whether or not you itemize. It phases out at 6% of MAGI over $75,000 single/HOH or $150,000 joint, and is blocked entirely for married filing separately. Enter your filing status, ages and income to see your deduction and exactly where the phase-out math comes from.

✓ Checked26 U.S.C. §151(d)(5)(C) (added by the One Big Beautiful Bill Act, P.L. 119-21, §70103); IRS Schedule 1-A (Form 1040), Parts I and V, for tax year 2025; IRS Fact Sheet 2026-04
Total deduction for seniors–
Modified adjusted gross income (MAGI)
Phase-out threshold for this filing status
MAGI over the threshold
Reduction (6% of the excess)
Reduced amount per qualifying person
Your amount
Spouse's amount
Total deduction for seniors
Fully phases out at this MAGI

This deduction is in addition to your regular standard deduction and the long-standing extra standard deduction for being 65+ or blind, and you get it whether you itemize or take the standard deduction (26 U.S.C. §151(d)(5)(C)(i)). It needs a valid Social Security number for each person it's claimed for (§151(d)(5)(C)(iv)) -- an ITIN doesn't count. If you're married and don't file a joint return, the whole deduction is $0 for both spouses, no matter your age or income (§151(d)(5)(C)(v)) -- that's different from simply halving it the way some other OBBBA provisions treat separate filers. The 6% phase-out is a smooth percentage of MAGI with no $1,000-band rounding step, unlike the tips, overtime and auto loan interest deductions on the same Schedule 1-A -- see IRS Schedule 1-A (Form 1040), Part V, lines 31-37. The $6,000/$12,000 amounts and the $75,000/$150,000 thresholds are fixed for all four years 2025-2028 (no inflation adjustment), then the deduction sunsets for tax years starting in 2029 unless Congress extends it. Not tax advice.

How it works

OBBBA added a deduction of up to $6,000 per spouse 65 or older ($12,000 if both qualify on a joint return) for tax years 2025-2028, on top of the regular standard deduction and the existing 65+/blind additional standard deduction (26 U.S.C. §151(d)(5)(C)). It phases out at 6% of MAGI over $75,000 single/HOH or $150,000 joint -- computed once against the flat $6,000, then applied separately to each qualifying spouse, so a couple with two qualifying spouses phases out at the same $250,000 joint MAGI as a couple with one, not a higher one. Married filing separately gets $0, not a halved amount. More in the senior deduction guide, including the misconception that trips up a combined-pot reading. See also the 2026 income tax calculator to see this deduction in context with your brackets, or the RMD calculator if you are also taking required minimum distributions.

Worked examples