2026 tax guide
Senior Tax Deduction 2026
How the 2026 enhanced senior deduction works with the regular standard deduction and the existing age-65 standard deduction.
How the 2026 senior deduction stacks
The enhanced senior deduction is separate from the regular standard deduction and the existing extra standard deduction for taxpayers age 65 or older. It can also be available to eligible taxpayers who itemize.
2026 standard deduction reference
For 2026, the regular standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. The existing age-65 addition is $2,050 for single/head of household and $1,650 per eligible spouse on a joint return.
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.