Senior Bonus Deduction Calculator (2025–2028)
A taxpayer age 65 or older may claim an extra $6,000 deduction for 2025–2028. A joint return can receive $12,000 when both spouses qualify, before the income phase-out.
Last updated: October 25, 2026
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- $6,000 per qualified person: the taxpayer must be age 65 by year-end; a spouse can qualify only on a joint return. IRC §151(d)(5)(C)(i)–(ii)
- Continuous 6% phase-out: each person's $6,000 is reduced by 6% of MAGI above $75,000 single or $150,000 joint. This is not a per-$1,000 step. IRC §151(d)(5)(C)(iii); Schedule 1-A lines 31–37
- Valid SSNs are required: the return must include the Social Security number of every qualified individual. Married taxpayers must file jointly to claim the deduction. IRC §151(d)(5)(C)(iv)–(v)
- Temporary provision: it applies to tax years 2025 through 2028. The statute does not index the $6,000 amount or the phase-out thresholds for inflation.
FAQ
Does each spouse get $6,000?
Yes. On a joint return, each spouse who is age 65 by year-end is a separate qualified individual, so the starting deduction can be $12,000.
How does the income phase-out work?
Each qualified person's $6,000 amount is reduced by 6% of MAGI above $75,000 for a non-joint return or $150,000 for a joint return. It is continuous, not a $1,000 step.
When is the deduction fully gone?
It is fully phased out at $175,000 for a non-joint return and $250,000 for a joint return. The same joint threshold applies when one or both spouses qualify because Schedule 1-A applies the reduced per-person amount to each spouse.
Do the thresholds increase in 2026?
No. Pub. L. 119-21 does not provide inflation indexing for the $6,000 amount or the $75,000/$150,000 thresholds.
Is a Social Security number required?
Yes. The return must include a valid Social Security number for each person whose age creates the deduction.
Does this replace the existing extra standard deduction for age?
No. The new temporary senior deduction is separate. This calculator estimates only the new IRC §151(d)(5)(C) amount and its federal income-tax effect.
Methodology
n be the number of qualified people: the taxpayer age 65+, plus an age-65+ spouse only on a joint return. For each person, the engine calculates max(0, $6,000 − 0.06 × max(0, MAGI − threshold)), then multiplies that per-person amount by n; the threshold is $75,000 non-joint / $150,000 joint. IRS Schedule 1-A Part V confirms this ordering by calculating line 35 once, entering it separately for taxpayer and spouse on lines 36a/36b, and adding them on line 37. A valid SSN is required for each qualified person, and married taxpayers must file jointly. The statute contains no 2026 inflation indexing. Tax savings use the exact 2025 or 2026 bracket walk; because this project has no verified 2027–2028 bracket tables, those two years use the verified 2026 table as a planning proxy while the deduction itself remains exact. MAGI is treated as AGI; Head of Household uses single-filer values.Sources: IRC §151(d)(5)(C), added by Pub. L. 119-21 §70103 (139 Stat. 159–160); IRS Schedule 1-A (Form 1040) 2025, Part V, lines 31–37; IRS, Working Families Tax Cuts: tax deductions for working Americans and seniors; IRS, Check your eligibility for the new enhanced deduction for seniors — accessed October 2026Last updated: October 25, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center · OBBBA explained guide