The 2026 senior bonus gives an extra $6,000 per person age 65+ ($12,000 for a qualifying couple). See your deduction after the income phase-out and your tax savings. ✓ 2026 IRS figures
Extra deduction for 65+ • 2026
For tax years 2025–2028, the One Big Beautiful Bill adds a $6,000 deduction for each taxpayer age 65 or older — up to $12,000 for a married couple where both qualify. It's on top of the existing extra standard deduction for seniors and can be claimed whether you itemize or not.
The bonus phases out at 6% of modified AGI above $75,000 ($150,000 joint), disappearing entirely around $175,000 single / $250,000 joint for one person. Your savings equal the deduction times your tax bracket. This is an estimate, not tax advice.
US taxpayers aged 65 or over receive an additional standard deduction on top of the regular amount, and recent legislation added a further temporary senior deduction subject to income phase-outs. Both are available without itemising, which matters because most retirees take the standard deduction. The additional amount is per person and per qualifying condition, so a married couple both over 65 receive it twice, and blindness qualifies for a further addition. For a retiree living largely on Social Security and modest withdrawals, these additions frequently eliminate federal income tax entirely.
Total standard deduction = base + (additional × number of qualifying conditions)Additional applies per person for age 65+ and separately for blindnessExtra senior deduction phases out above statutory income thresholdsTaxable income = AGI − total standard deductionwhere:
Assumptions: Age is tested at year end; someone turning 65 on 1 January of the following year is treated as 65 for the prior year. Only part of Social Security is taxable, which compounds the effect of these deductions.
SourceIRS Publication 554
Stack the deductions against a typical retirement income.
Result$33,200 of standard deduction — federal tax of roughly $3,591
The $3,200 of age-related additions saves about $384 at the 12% marginal rate. The larger effect is on the Social Security taxability calculation itself: reducing other income can lower the taxable share of benefits below 85%, which compounds the saving well beyond the deduction alone.