2026 federal deduction

Senior deduction calculator

Best deduction estimate

$47,500

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Phase-out check

MAGI over threshold

$0

Phase-out rate

6%

Full phase-out around

$350,000

The temporary senior deduction starts at $6,000 per qualifying age-65 taxpayer. This estimate reduces it once MAGI exceeds $150,000 for the selected filing status.

Deduction impact

Extra versus no senior additions

$15,300

Itemized path total

$36,000

Standard base

$32,200

The temporary senior deduction can be added in either path in this planner. It does not estimate tax brackets, Social Security taxation, AMT, state tax, or medical-expense itemization.

Related tax tools

Primary sources

IRS One Big Beautiful Bill provisionsIRS 2026 tax inflation adjustments26 U.S.C. 63 standard deduction rules

This is a planning tool, not tax advice. Check current IRS forms and a qualified tax professional before filing.