How long does the senior deduction last?

Currently available for tax years 2025 through 2028 unless extended by Congress.

Where do I claim it on the 2026 return?

On Form 1040/1040-SR per the 2026 instructions. Tax software will surface it when age and filing status are entered.

If you’re 65 or older and your modified AGI is under $75,000 in 2026, you can generally claim the full $6,000 federal “senior” deduction—in addition to your standard deduction or itemized deductions. Below, see who qualifies, how the phase-out works, and simple steps to claim it on your 2026 return.

What is the 2026 $6,000 senior deduction?

Starting with 2025 returns and running through 2028, federal law grants taxpayers age 65+ an additional $6,000 deduction per qualifying person ($12,000 if both spouses qualify). It stacks on top of either the standard deduction or your itemized deductions—it’s a separate deduction. For 2026, the same rules apply, subject to routine inflation updates elsewhere in the code. IRS+1

Source: IRS (OBBB provisions, Sec. 70103), last checked: Sep 11, 2025. IRS

Bottom line: It’s an extra $6,000 (per senior) off your taxable income for 2026.

Who qualifies (age, filing status, SSN, income limits)?

To claim the 2026 senior deduction, you must generally meet all of the following:

Age: 65 or older by Dec. 31, 2026. IRS
SSN: Include a work-authorized Social Security number on the return. IRS+1
Filing status: If you’re married, you must file jointly to claim it (i.e., MFS is not eligible). IRS+1
Income: The full $6,000 applies when modified AGI ≤ $75,000 (≤ $150,000 for MFJ). The deduction phases out above those levels. IRS

Source: IRS (OBBB provisions & seniors page), last checked: Sep 11, 2025. IRS+1

Bottom line: If you’re 65+ and under $75k MAGI (single) or $150k (MFJ) in 2026—and not MFS—you likely get the full deduction.

The <$75,000 MAGI rule (full benefit)

For single filers, MAGI ≤ $75,000 yields the full $6,000. For married filing jointly, MAGI ≤ $150,000 yields $12,000 if both spouses are 65+. MAGI here follows IRS definitions and is the income measure used for the phase-out (see phase-out math next). Bipartisan Policy Center

Source: Bipartisan Policy Center explainer; IRS provisions page; last checked: Sep 11, 2025. Bipartisan Policy Center+1

Bottom line: Stay at or below the threshold to keep the full amount.

Married filing jointly vs. separately

MFJ: Allowed; $12,000 if both spouses are 65+ and otherwise eligible.
MFS: Not eligible under statute/IRS guidance because married taxpayers must file jointly to claim. IRS+1

Bottom line: Married? File jointly to claim this deduction.

MAGI & phase-out math (with under-$75K examples)

Phase-out rate: The deduction is reduced by 6% of the amount that your MAGI exceeds $75,000 (single) or $150,000 (MFJ). It phases out completely near $175,000 (single) and $250,000 (MFJ). Bankrate+1

Source: Bankrate; Bipartisan Policy Center; last checked: Sep 11, 2025. Bankrate+1

Quick examples (2026):

Single, MAGI $60,000 (under $75k) → Full $6,000 deduction.
MFJ (both 65+), MAGI $140,000 (under $150k) → Full $12,000 deduction.
Single, MAGI $80,000 → Over by $5,000 → Reduction = 6% × $5,000 = $300 → Deduction = $5,700.

Mini-calc: Deduction = $6,000 − 0.06 × (MAGI − $75,000) (single). For MFJ, substitute $12,000 and $150,000.

Bottom line: Under the $75k/$150k thresholds, you keep 100% of the benefit.

Can I claim it if I itemize? How it stacks with other deductions

Yes. The new senior deduction is in addition to your standard deduction or your itemized deductions—you simply add it on top of whichever deduction path you choose. IRS and AARP examples make this explicit. IRS+1

Source: IRS; AARP; last checked: Sep 11, 2025. IRS+1

Comparison table: how deductions stack (2026)

Scenario (age 65+)	Standard vs. Itemized	New senior deduction	Total deduction impact
Single, standard	Standard deduction (inflation-adjusted for 2026)	+ $6,000	Standard + $6,000
Single, itemized	Total of Schedule A items	+ $6,000	Itemized total + $6,000
MFJ (both 65+), standard	Joint standard	+ $12,000	Standard + $12,000
MFJ (both 65+), itemized	Schedule A total	+ $12,000	Itemized total + $12,000

(Exact 2026 standard deduction amounts will be finalized by IRS; expect normal inflation indexing.) IRS

Bottom line: Whether you itemize or take standard, you still add the senior deduction.

No. The law does not change how Social Security benefits become taxable; the Section 86 calculation is unchanged. The new deduction can lower your taxable income, which may indirectly reduce how much of your benefits are taxed, but it doesn’t rewrite the Social Security taxation formula. Congress.gov+1

Source: Congressional Research Service; Kiplinger; last checked: Sep 11, 2025. Congress.gov+1

Bottom line: It’s a deduction, not a repeal of Social Security taxation.

How to claim it on your 2026 return (forms & records)

Form: Expect a clear line or worksheet in the 2026 Form 1040/1040-SR instructions identifying the Additional Deduction for Seniors (IRS updates forms annually). IRS
Proof of eligibility: Keep evidence of age 65+ and ensure your SSN appears on the return. If married, file jointly to be eligible. IRS
Recordkeeping: Retain your MAGI calculation and any documents that affect MAGI (1099-R, SSA-1099, interest/dividends, etc.).
Software: Major tax software (and professional preparers) will surface the deduction automatically once age and filing status are input.

Bottom line: Follow the 1040/1040-SR instructions and keep MAGI/age documentation.

Edge cases to know

Married Filing Separately (MFS): Not eligible; statute/IRS require joint filing to claim. IRS
Dependents age 65+: If you’re someone else’s dependent, your filing options and deductions may be limited—check the 1040 instructions. IRS
Nonresident aliens / ITIN filers: Must have a work-authorized SSN; otherwise, ineligible. IRS
One spouse <65: Only the spouse who is 65+ qualifies for their $6,000 portion (MFJ still required to claim any amount). IRS

Bottom line: Check status + SSN + age—that trio determines eligibility.

State taxes & planning moves to stay under $75K

State conformity varies: Many states start from federal AGI, but some do not conform to new federal deductions or have their own senior/retirement breaks. Check your state DOR site. (Examples differ widely; see your state’s guidance.)
Planning moves to keep MAGI ≤ $75k/$150k:
- Favor Roth withdrawals over traditional in high-MAGI years.
- QCDs (Qualified Charitable Distributions) from IRAs (70½+) can reduce taxable IRA income.
- Capital gains timing (harvest losses or defer sales).
- Coordinate RMDs with other income to avoid tipping over the threshold.

Bottom line: A few timing tweaks can preserve the full deduction.

Common mistakes & audit-proofing

Using MFS and expecting the deduction. (Not allowed.) IRS
Forgetting to include SSNs for all qualifying seniors on the return. IRS
Assuming it replaces the extra age-65 standard deduction—it doesn’t; it’s in addition. AARP
Confusing AGI with MAGI used for the phase-out; confirm which add-backs apply in IRS guidance. IRS

Bottom line: Small compliance errors can forfeit the deduction—double-check status, SSNs, and MAGI.

Eligibility checklist: “Do I get the full $6,000 in 2026?”

I will be 65 or older by Dec. 31, 2026.
I have a work-authorized SSN.
If married, we will file jointly (MFJ).
My MAGI is ≤ $75,000 (single) or ≤ $150,000 (MFJ).
I understand it stacks with my standard or itemized deductions.
I’ll keep records for MAGI and filing status. IRS+1

Quick savings examples (under $75k income)

Single, 12% bracket: $6,000 × 12% ≈ $720 tax saved.
Single, 22% bracket: $6,000 × 22% ≈ $1,320 saved.
MFJ (both 65+), 12% bracket: $12,000 × 12% ≈ $1,440 saved.

(Illustrative only; your bracket depends on taxable income.)

Important: This guide is educational and not individualized tax, legal, or financial advice. Consult a qualified tax professional for your situation.

Key sources used

IRS – OBBB provisions (Sec. 70103) (Page last reviewed/updated Sep 4, 2025). Source: IRS, last checked: Sep 11, 2025. IRS
IRS – Deductions for seniors overview (press/newsroom). Source: IRS, last checked: Sep 11, 2025. IRS
AARP – What to know about the new deduction. Source: AARP, last checked: Sep 11, 2025. AARP
CRS – Social Security & senior deduction analysis. Source: CRS, last checked: Sep 11, 2025. Congress.gov
BPC/Bankrate – 6% phase-out explanation & thresholds. Source: BPC & Bankrate, last checked: Sep 11, 2025. Bipartisan Policy Center+1

Bottom lines after major sections (recap)

What it is: Extra $6,000 per eligible senior (2026). IRS
Who qualifies: 65+, SSN, MFJ if married, MAGI ≤ $75k/$150k for full amount. IRS
MAGI math: 6% phase-out above the threshold; none if below. Bankrate
Stacking: Works with standard or itemized. AARP
Social Security: No formula change; deduction may indirectly lower taxable benefits. Congress.gov

Takeaways & next steps

3–5 takeaways

If you’re 65+ and under $75k/$150k MAGI in 2026, you likely get the full $6,000/$12,000. IRS
The deduction is temporary (2025–2028)—plan accordingly. IRS
It stacks with standard or itemized deductions. AARP
MFS is not eligible. IRS
Watch MAGI—the 6% phase-out starts above the threshold. Bankrate

Next steps

Estimate your 2026 MAGI now; adjust withdrawals and gains to stay ≤ $75k/$150k.
If married, confirm you’ll file jointly.
Keep documentation; check 2026 Form 1040-SR instructions when released. IRS

FAQ Section

Q: Who qualifies for the $6,000 senior deduction in 2026?

Taxpayers 65+ with a work-authorized SSN. If married, you must file jointly. Full amount applies when MAGI is at or below $75,000 (single) or $150,000 (MFJ).

Q: Does the $6,000 senior deduction apply if I itemize?

Yes. It stacks on top of either the standard deduction or your itemized deductions.

Q: Does this deduction eliminate taxes on Social Security?

No. The Section 86 formula is unchanged. The deduction may indirectly reduce taxable benefits by lowering taxable income.

Q: What income is used for the $75,000 limit?

Modified adjusted gross income (MAGI) for this deduction. A 6% phase-out applies above the threshold.

Q: Can Married Filing Separately claim the 2026 senior deduction?

No. Married taxpayers must file jointly to claim the deduction.

Q: Is the deduction per person or per return?

Per eligible person: $6,000 each. A couple with both spouses 65+ can claim $12,000 if otherwise eligible.

1) Who qualifies for the $6,000 senior deduction in 2026?
Taxpayers 65+ with a work-authorized SSN; if married, you must file jointly to claim it; income under $75k (single) or $150k (MFJ) gets the full benefit. IRS

2) Does the $6,000 senior deduction apply if I itemize?
Yes. It’s in addition to either standard or itemized deductions. AARP

3) Does this eliminate taxes on Social Security?
No. The Section 86 formula is unchanged; the deduction may indirectly reduce taxable benefits by lowering total taxable income. Congress.gov

4) What income is used for the $75,000 limit?
Modified AGI (MAGI) for this deduction; IRS guidance applies (and a 6% phase-out above the threshold). IRS+1

5) Can Married Filing Separately claim the 2026 senior deduction?
No—married taxpayers must file jointly to claim it. IRS

6) Is the deduction per person or per return?
Per eligible person: $6,000 each. A couple with both spouses 65+ can claim $12,000 if otherwise eligible. IRS

7) How long does this deduction last?
Currently 2025–2028 unless extended by Congress. IRS

8) Where will I claim it on the 2026 return?
IRS will update Form 1040/1040-SR instructions; software will surface it. Watch the 2026 instructions. IRS