2026 Senior Deduction
Standard Deduction Over 65 Single (2026): $6,000
A single filer who is 65 or older starts from $6,000 for 2026. The amount shrinks by 6 cents for every dollar of modified adjusted gross income above $75,000, and reaches zero at $175,000. The table below is that calculation at every income step.
Deduction by MAGI, single
Single filer, age 65 or older at the end of the tax year.
| MAGI | Deduction | Lost to phase-out |
|---|---|---|
| $50,000 | $6,000 | $0 |
| $75,000 | $6,000 | $0 |
| $100,000 | $4,500 | $1,500 |
| $125,000 | $3,000 | $3,000 |
| $150,000 | $1,500 | $4,500 |
| $175,000 | $0 | $6,000 |
| $200,000 | $0 | $6,000 |
| $225,000 | $0 | $6,000 |
| $250,000 | $0 | $6,000 |
The bold row is $75,000, where the phase-out begins for this status. Available for tax years 2025 through 2028; a valid Social Security number is required for each qualifying person. Estimates only, not tax advice.
What this means for single
One person, one $6,000. Filing single, there is no second qualifying spouse to double the starting figure, so the whole question is where your MAGI sits against $75,000. Below the line you keep all of it. Above the line you lose 6 cents for every dollar, which works out to $60 for every $1,000 of extra income, and at $175,000 there is nothing left to lose.
That taper is what makes the last stretch of income before the line expensive. Inside the band, an extra $1,000 of MAGI is taxed at your ordinary rate and quietly removes $60 of deduction, so the true cost of one more IRA withdrawal or Roth conversion is higher than the bracket alone suggests. Since the threshold resets every year, spreading those decisions across two years rather than taking them in one is usually what keeps the deduction intact.
Other filing statuses
To enter your own age and income rather than reading a row, the senior deduction calculator runs the same figures live. If you are still drawing a salary past 65, 2026 take-home pay shows what federal tax and FICA leave from it, which is the income this phase-out is measured against.
Frequently asked questions
What is the standard deduction over 65 for a single filer?
$6,000 for 2026 under the new senior deduction, before any phase-out. It is separate from the age-65 extra standard deduction a single filer already gets, and it stacks on top of it rather than replacing it. You can claim it whether you take the standard deduction or itemize.
What is the income limit for a single filer over 65?
The phase-out starts at $75,000 of MAGI and takes 6 cents off the deduction for every dollar above it, so $1,000 of extra income costs $60 of deduction. At $175,000 a single filer has none of it left.
How do I calculate the enhanced deduction for seniors as a single filer?
Start at $6,000. Subtract 6% of whatever your MAGI is above $75,000. If the answer is negative, the deduction is zero. At $100,000 of MAGI, for example, you are $25,000 over the line, so $1,500 comes off and $4,500 is left.
Does it change if I am widowed and now filing single?
The calculation follows the status you actually file. Filing single means one qualifying person and the $75,000 threshold, not the $150,000 joint one, so the same household income that left the deduction untouched on a joint return can put you well into the phase-out on a single return.
Sources
Last verified: 2026-08-17 · We monitor official sources daily and update rates after human review of the originals.