Senior Deduction 2026: Who Qualifies and the Income Limits
You qualify for 2026 if you're 65 or older by December 31 — born before January 2, 1962 — and have a valid Social Security number. Married couples must file jointly. The deduction is $6,000 per qualifying person and phases out at 6% of modified AGI above the limit. (IRS: senior deduction)
| Single, MAGI | Deduction | Married (both 65+), MAGI | Deduction |
|---|---|---|---|
| $75,000 or less | $6,000 | $150,000 or less | $12,000 |
| $100,000 | $4,500 | $200,000 | $6,000 |
| $125,000 | $3,000 | $225,000 | $3,000 |
| $175,000 | $0 | $250,000 | $0 |
How much tax does it save?
Multiply the deduction by your bracket: $720 per person in the 12% bracket and $1,320 in the 22% bracket at the full $6,000. A single retiree with $30,000 of Social Security and a $50,000 pension gets about $5,970 and saves about $1,310 in 2026, by our calculator's math.
It does not change how much of your Social Security is taxable: the deduction comes after the benefit worksheet. See that part on the taxable Social Security calculator (IRS Rev. Proc. 2025-32).
Our take: near the line, small moves keep the full deduction
Each $1,000 of income above the threshold costs $60 of deduction per person — on top of the tax on the $1,000 itself. If you're just over, a QCD instead of a cash gift, or splitting a large IRA withdrawal across years, can keep the whole deduction. See the full picture on the retirement tax calculator.