WealthPulse.
Interactive guide · 2026 Tax Changes

How to Calculate Senior Bonus Deduction

The extra $6,000 deduction for taxpayers 65 and older, after the 6% income phase-out.

Open as a plain tool
The formula

How this number is built

deduction = $6,000 per qualifying person − 6% of MAGI above $75,000 ($150,000 joint)
Step by step

Calculating it yourself

Step 1

Confirm you are 65 or older by the last day of the tax year.

Step 2

If married filing jointly and both spouses are 65 or older, the amount doubles to $12,000.

Step 3

Work out MAGI, then subtract 6% of anything above $75,000 single or $150,000 joint.

Step 4

Add the result to the standard deduction and the existing age-based additional amount.

Step 5

Report it on Schedule 1-A whether or not you itemise.

Questions

What people ask next

Does this mean Social Security is untaxed?

Not directly. It is a deduction against total income, which for many retirees offsets the tax on benefits — but the taxation rules for Social Security itself have not changed.

Can I claim it and still take the standard deduction?

Yes. It is available to itemisers and non-itemisers alike.

Search intent

Searches this page answers

Related searchGoes to
senior deduction 2026Senior Bonus Deduction Calculator
6000 senior tax deductionSenior Bonus Deduction Calculator
no tax on social securitySenior Bonus Deduction Calculator
65 and older tax breakSenior Bonus Deduction Calculator