# Senior bonus deduction calculator

Work out the extra $6,000-per-person federal deduction for being 65 or older, for 2025–2028.

The 2025 tax law gives taxpayers who turn 65 by December 31 an extra $6,000 deduction a year through 2028 — $12,000 on a joint return if both spouses qualify. It phases out at a smooth 6% of MAGI above $75,000 ($150,000 joint), reaching $0 at $175,000 for one qualifying person, and married filing separately cannot claim it at any income.

## How this calculator works

**Filing status.** Married filing separately gets $0 at any income — the statute requires a joint
return, the same structure as the overtime and tips deductions.

**Who qualifies.** Anyone who turns 65 on or before December 31 of the tax year — on a joint return,
each spouse who does adds their own $6,000 to the starting amount.

**The phase-out.** Unlike the other three new 2025-law deductions, this one is a smooth percentage,
not a step: the starting amount shrinks by 6% of every dollar of MAGI above $75,000 (single) or
$150,000 (joint), with no floor or ceiling rounding involved.

## A worked example

| Filing status | Qualifying people | MAGI | Deduction | Estimated tax saved |
|---|---|---|---|---|
| Single | 1 | $60,000 | $6,000 (full amount, below the threshold) | $720 |
| Single | 1 | $100,000 | $4,500 (phased down from $6,000) | $990 |
| Joint | 2 | $180,000 | $10,200 (phased down from $12,000) | $2,244 |
| Single | 1 | $180,000 | $0 (fully phased out) | $0 |

## Where the deduction disappears entirely

| Qualifying people | Filing status | Starting amount | Fully phased out at |
|---|---|---|---|
| 1 | Single / head of household | $6,000 | $175,000 MAGI |
| 1 | Married filing jointly | $6,000 | $250,000 MAGI |
| 2 | Married filing jointly | $12,000 | $350,000 MAGI |
| Any | Married filing separately | $0 | Any income |

Two qualifying spouses take twice the excess MAGI to fully phase out compared to one, since the 6%
reduction is measured against the larger $12,000 starting amount.

## Stacks with the existing elderly/blind deduction

This $6,000 amount is new and separate from the extra standard deduction amount that has applied to
filers 65+ or blind for years — both apply at the same time if you qualify for both, they don't
replace each other.

## How to use it

1. Choose your filing status. Married filing separately gets $0 at any income — the law requires a joint return.
2. Enter your expected MAGI for the year, before this deduction.
3. Say how many people on the return turn 65 by December 31 — 0, 1, or (on a joint return) 2.

## Questions

### Is this the same as the existing extra deduction for being 65 or blind?

No — this is a separate, additional $6,000 deduction on top of the existing extra standard deduction amount for being 65+ or blind that was already in the tax code before 2025. Both apply at once if you qualify for both.

### How much is it, exactly?

$6,000 for each qualifying person on the return — so $12,000 total on a joint return where both spouses turn 65 by December 31 of the tax year.

### How does the phase-out work?

A smooth 6% of MAGI above $75,000 (single) or $150,000 (joint) — not a step function like the overtime, tips, or car loan interest deductions. Every extra dollar of MAGI above the threshold reduces the deduction by 6 cents, continuously.

### Can married filing separately claim this?

No — the statute allows it "only if the taxpayer and the taxpayer's spouse file a joint return," the same all-or-nothing bar as the overtime and tips deductions.

### Do I need to itemize?

No — like overtime, tips, and the car loan interest deduction, this is available whether you itemize or take the standard deduction.

### What else is required to claim it?

Each qualifying person's Social Security number, valid for employment, has to be on the tax return — the deduction is denied for anyone missing one.