Schedule 1-A · Tax year 2026

Senior Deduction Calculator: The $6,000 Deduction and Its Phaseout

For tax year 2026 there is a deduction of $6,000 for each filer aged 65 or older, on top of the standard deduction. It is reduced by 6 percent of the amount by which modified AGI passes $75,000, or $150,000 on a joint return. Enter your income and the calculator works the phaseout out in full.

Last reviewed: November 3, 2026.

The senior deduction calculator

Filing status Modified adjusted gross income estimate (dollars)

For most filers this is the same as adjusted gross income.

Estimate only. This tool gives a general estimate based on the figures you entered and the published IRS rules cited on this page. It is not tax advice, it is not a tax return, and it cannot be relied on to avoid any tax penalty. Tax law and IRS guidance change. Confirm your figures against the current IRS instructions for the form you file, or ask a qualified tax professional.

Nothing you enter is sent anywhere. The calculation runs in your browser.

How the phaseout works

Below the start point, the deduction is the full $6,000 per filer aged 65 or older. Above it, the deduction shrinks by 6 cents for every dollar of income over the start. There is no cliff: a dollar over the start costs six cents of deduction, not the whole amount. The table below is the same worked example carried on the Schedule 1-A page, for a single filer.

Worked example: the senior deduction at five income levels, single filer
Modified AGI	Amount over $75,000	Reduction at 6 percent	Deduction
$75,000	$0	$0	$6,000
$85,000	$10,000	$600	$5,400
$100,000	$25,000	$1,500	$4,500
$125,000	$50,000	$3,000	$3,000
$175,000	$100,000	$6,000	$0

Where this deduction sits

It is in addition to the standard deduction, and in addition to the existing extra standard deduction amount for being 65 or older. It replaces neither.
It does not require itemizing.
Nothing new appears on the W-2 for it. Unlike the tips and overtime deductions, there is no employer-reported figure behind it.
It runs for tax years 2025 through 2028, like the other three Schedule 1-A deductions, which are set out together on the Schedule 1-A page.

This page covers the deduction itself: the amount, the phaseout, and the estimate. For 2025, the first year of the deduction, more than 35 million filers claimed it, with an average claim over $7,500 (Treasury figures reported in Deloitte Tax News and Views, June 5, 2026; IRS Fact Sheet FS-2026-04). The average is higher than $6,000 because a joint return with two filers aged 65 or older starts at $12,000.

Sources

Public Law 119-21, enacted July 4, 2025. Created this deduction, the $6,000 amount, and the 6 percent phaseout over $75,000 and $150,000.
IRS, Fact Sheet FS-2026-04, and Treasury claimant figures reported in Deloitte Tax News and Views, June 5, 2026. Tax year 2025 claimant counts and averages.

Last reviewed: November 3, 2026.