Senior Bonus Deduction Calculator
The One, Big, Beautiful Bill Act provides an additional $6,000 deduction ($12,000 for married couples both 65+) for taxpayers age 65 and older. This is on top of the existing additional standard deduction. Enter your details to see your savings.
annual savings ($60/month)
- Base amount (1 qualifying person × $6,000)
- $6,000
- Deductible amount
- $6,000
This is in addition to the existing $2,000 (single/HoH) / $1,600-per-spouse (married) additional standard deduction for age 65+.
7.16%
Before
5.56%
After OBBBA
- ✓You are age 65 or older by the end of the tax year
- ✓You have a valid Social Security number
- ✓For married filing jointly, your spouse must also be age 65+ to claim the full $12,000
This is an above-the-line deduction — you don't need to itemize. It applies to federal income tax only. Available for tax years 2025–2028.
How the OBBBA Senior Bonus Deduction Works
Deduction Amount
$6,000 per qualifying person. Married filing jointly with both spouses 65+ get up to $12,000.
Above-the-Line
This is an above-the-line deduction — you don't need to itemize. It reduces your adjusted gross income directly.
Income Phase-Out
Phases out proportionally for AGI between $75,000–$175,000 (single) or $150,000–$250,000 (MFJ). Zero above the upper limit.
In Addition To Existing Deduction
This stacks on top of the existing $2,000 (single/HoH) / $1,600-per-spouse (married) additional standard deduction for age 65+. You get both.
Worked example — single senior at $90,000 MAGI
- Base deduction: $6,000 (one qualifying senior)
- Phase-out: MAGI is $90,000, which is $15,000 over the $75,000 threshold → reduced by 6% × $15,000 = $900
- Allowed deduction: $5,100 → about $1,122 in federal tax saved ($94/month)
How the deduction phases out (single, one senior)
Each qualifying senior's $6,000 deduction is reduced by 6 cents for every $1 of MAGI above $75,000 ($150,000 married filing jointly), fully phasing out $100,000 above the threshold.
| MAGI | Allowed deduction |
|---|---|
| $50,000 | $6,000 |
| $75,000 | $6,000 |
| $100,000 | $4,500 |
| $125,000 | $3,000 |
| $150,000 | $1,500 |
| $175,000 | $0 |
Available for tax years 2025–2028. Requires a valid Social Security number and age 65+ by year-end.
Frequently asked questions
How much is the OBBBA senior bonus deduction?
$6,000 per qualifying person. For MFJ with both spouses 65+, the maximum is $12,000. It's an above-the-line deduction — no itemizing required.
Is this the same as the existing age 65+ standard deduction?
No. This is a new, additional deduction on top of the existing $2,000 (single/HoH) or $1,600-per-spouse (married) additional standard deduction for age 65+. You can claim both.
What is the income phase-out?
The deduction phases out proportionally between $75K–$175K AGI (single/HoH/MFS) and $150K–$250K (MFJ). Above the upper limit, zero.
Can I claim this with other OBBBA deductions?
Yes. The senior bonus, tip, overtime, and car loan deductions are all independent. Claim every one you qualify for.
Sources
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