The short answer: if you're 65 or older by the end of 2026, you can take an extra deduction of up to $6,000 on your 2026 federal return. If you're married and both of you are 65 or older, you can take up to $12,000. It's on top of the extra standard deduction seniors already get, it works whether you itemize or not, and it shrinks for higher incomes.
The deduction started with 2025 returns and runs through the 2028 tax year. People sometimes call it the "senior bonus deduction" or "no tax on Social Security," but it doesn't actually make Social Security benefits tax-free. Here's what it does do.
Who qualifies
You can take the deduction if:
- You're 65 or older by the end of the tax year. For 2026 returns, that means you were born before January 2, 1962. The IRS treats you as reaching an age the day before your birthday, so someone born on January 1, 1962 counts as 65 for 2026.
- You have a valid Social Security number. If you're claiming it for your spouse, they need one too.
- If you're married, you file jointly. Married couples who file separately can't take it.
You don't need to be receiving Social Security, and you don't need to be retired. A 66-year-old who still works full time qualifies the same way.
How much you can deduct
Up to $6,000 for each qualifying person:
| Situation | Maximum deduction |
|---|---|
| Single, 65 or older | $6,000 |
| Married filing jointly, one spouse 65 or older | $6,000 |
| Married filing jointly, both 65 or older | $12,000 |
| Married filing separately | Not allowed |
The income limit
The deduction shrinks once your modified adjusted gross income (MAGI) passes $75,000, or $150,000 if married filing jointly. For most people, MAGI is the adjusted gross income on Form 1040.
On Schedule 1-A, the reduction is 6% of your income over the threshold, taken off each person's $6,000:
- Subtract $75,000 (or $150,000) from your MAGI.
- Multiply by 6%.
- Subtract that from $6,000. That's the deduction for each qualifying person.
The deduction is gone entirely at $175,000 of MAGI for a single filer and $250,000 for a married couple filing jointly.
How it stacks with the deductions you already get
People 65 and older already get a larger standard deduction. For 2026:
| Amount | |
|---|---|
| Standard deduction, single | $16,100 |
| Standard deduction, married filing jointly | $32,200 |
| Extra standard deduction for age 65+ (single or head of household) | $2,050 |
| Extra standard deduction for age 65+ (married, per person) | $1,650 |
The new senior deduction is separate and comes on top of those. And unlike the extra standard deduction, you keep it even if you itemize.
Worked examples
Example 1: A single retiree. Ruth is 72, single, and takes the standard deduction. Her MAGI is $48,000 from a pension, part of her Social Security and some interest.
| Amount | |
|---|---|
| Standard deduction | $16,100 |
| Extra standard deduction for 65+ | $2,050 |
| New senior deduction (MAGI under $75,000) | $6,000 |
| Total deductions | $24,150 |
Ruth's taxable income is $48,000 − $24,150 = $23,850. Without the new deduction it would be $29,850.
Example 2: A married couple, both over 65. Joe and Ana are 67 and 65 and file jointly. Their MAGI is $162,000.
| Step | Amount |
|---|---|
| MAGI minus $150,000 | $12,000 |
| 6% of that | $720 |
| Each person's deduction ($6,000 − $720) | $5,280 |
| Total for both | $10,560 |
Example 3: One spouse under 65. Kim is 66 and Pat is 61. They file jointly with MAGI of $120,000. Only Kim qualifies, so their senior deduction is $6,000. Kim also adds $1,650 to their standard deduction for being 65 or older.
Does this make Social Security tax-free?
No. How much of your Social Security is taxable is figured from your income before deductions, and this deduction comes after that. It doesn't change the taxable part of your benefits.
What it does is lower your taxable income overall, so you pay less federal income tax. For many retirees with moderate incomes, that has a similar effect: the tax that would have applied to part of their benefits shrinks or disappears.
How you claim it
The deduction goes on Schedule 1-A, Part V, and the total flows to your Form 1040.
Navo includes this deduction. It figures it from your date of birth and fills in Schedule 1-A for you.
Things people often get wrong
- Thinking you need to be on Social Security. You only need to be 65 or older with a valid Social Security number.
- Filing separately. Married couples have to file jointly to claim it.
- Forgetting it when itemizing. Unlike the extra standard deduction for age, this one still applies if you itemize.
- Double counting. It doesn't replace the extra $1,650 or $2,050 standard deduction for age. You can get both.
Frequently asked questions
I turn 65 on January 1, 2027. Do I qualify for 2026? Yes. The IRS treats you as 65 on December 31, 2026, the day before your birthday.
Does my spouse need to be 65 for me to qualify? No. Each spouse qualifies on their own. If only one of you is 65 or older, you get $6,000, not $12,000.
Is there a separate deduction if I'm blind? Yes. Blindness has its own extra standard deduction of the same amount as the age one, and the two add up.
How long will this deduction last? It's scheduled to apply through the 2028 tax year unless Congress changes it.
Related guides
This post is general information, not tax advice for your situation. Sources: IRS, Working Families Tax Cuts: individuals and workers; 2025 Schedule 1-A (Form 1040); Revenue Procedure 2025-32.