IRS rules
IRS Senior Deduction 2026 Rules
IRS source-backed notes on senior deduction eligibility, age-65 timing, MAGI phaseout, and Schedule 1-A.
IRS eligibility notes
IRS guidance says the enhanced senior deduction applies to eligible taxpayers age 65 or older by the last day of the tax year. Married taxpayers must file jointly to claim it, and eligible people must have a valid SSN.
Schedule 1-A phaseout
Schedule 1-A uses a 6% phaseout calculation after MAGI exceeds the threshold. For 2026 planning, this calculator applies the same 6% reduction per eligible person after $75,000 MAGI, or $150,000 for joint filers.
Use the calculator
Choose filing status, mark who is age 65 or older by year-end, enter MAGI, and select a marginal federal tax rate for a simple savings estimate. The result is a planning estimate, not a filed return.
Senior deduction sources
Common questions
What is the senior tax deduction for 2026?
The enhanced deduction is up to $6,000 per eligible person age 65 or older, before the MAGI phaseout.
Is the enhanced senior deduction the same as the standard deduction?
No. It is in addition to the regular standard deduction and the existing extra standard deduction for taxpayers age 65 or older.
When does the 2026 senior deduction phase out?
It begins phasing out when MAGI is over $75,000 for single/head of household filers or $150,000 for joint filers.
Can married filing separately claim the enhanced senior deduction?
IRS guidance says married taxpayers must file jointly to claim the enhanced senior deduction.