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Senior Deduction Calculator (2025–2028)

Estimate the new $6,000 deduction for taxpayers age 65 and older under the One Big Beautiful Bill Act — using official IRS rules.

Updated for tax year 2025Verified against IRS primary sourcesFree · no sign-up

Estimate your senior deduction

Source: IRS Schedule 1-A, Part V
$
Estimated federal tax savings
–
Deduction: –
Base deduction per person$6,000
Reduced amount per person (6% phase-out)–
Eligible people 65+–
Your estimated deduction–

How the senior deduction works

For tax years 2025 through 2028, each taxpayer who is age 65 or older can claim an additional $6,000 deduction ($12,000 for a married couple where both qualify). It is available whether you take the standard deduction or itemize, and it stacks on top of the existing age-65 additional standard deduction.

Example. A married couple, both 65+, with $180,000 MAGI. The 6% phase-out reduces each $6,000 to $4,200, for a total senior deduction of $8,400.

Income limits and eligibility

The deduction is reduced by 6% of the amount your MAGI exceeds $75,000 ($150,000 joint), reaching zero at $175,000 ($250,000 joint). You must have a valid Social Security number, and married taxpayers must file jointly.

How this calculator works

For each eligible person 65+, the tool reduces the $6,000 base by 6% of MAGI above $75,000 (single) / $150,000 (joint), not below zero (per IRS Schedule 1-A, Part V), then multiplies the total by your bracket. The zero-out points ($175,000 / $250,000) are computed from the 6% formula.

Sources
  1. IRS — OBBBA deductions overview (FS-2025-03)
  2. IRS — Topic 551, Standard Deduction
Disclaimer. This calculator provides simplified estimates of federal tax only and is not tax, legal, or financial advice. Figures are based on IRS guidance as of July 2026 and may change; some 2026 rules are from proposed regulations. Consult a qualified tax professional for your situation.