Married filing separately cannot claim this deduction at all
Modified adjusted gross income, before this deduction
On a joint return, both spouses can qualify separately
Senior bonus deduction
$0
Estimate for reference only, not verified proof — check the sources below, and their access date, before relying on this for a claim or filing.
- Starting amount, before phase-out
- $0
- Estimated tax savings
- $0
- Deduction reaches $0 at this MAGI
- —
Available only for tax years 2025 through 2028. In addition to, not instead of, the existing extra standard deduction for being 65 or older. Each qualifying person's Social Security number must be on the return.
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.
Reviewed by RuleCost Editorial Team. Rules for 2026, updated 18 Sept 2026.
How to use it
- 1Choose your filing status. Married filing separately gets $0 at any income — the law requires a joint return.
- 2Enter your expected MAGI for the year, before this deduction.
- 3Say how many people on the return turn 65 by December 31 — 0, 1, or (on a joint return) 2.
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.
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.