Standard Deduction Over 65 in 2027
For 2027 returns, taxpayers 65 and older stack the IRS base standard deduction, the age-65 additional amount and OBBBA's $6,000-per-person senior deduction. The first two are the official figures the IRS released on November 5, 2026 in Rev. Proc. 2026-35; the senior deduction is set by statute and is not indexed. The tables below show each layer, the combined totals, and how much each changed from 2026.
Check how much of the senior deduction your MAGI leaves you.
Open the senior deduction calculator →Combined 2027 totals by filing status
Each row adds the base standard deduction, the age-65 additional amount and the full senior deduction. The last column shows the change from the same row in 2026.
| Filing status | Base standard deduction | Age 65+ add-on | Senior deduction (max) | Total possible deduction | Change from 2026 |
|---|---|---|---|---|---|
| Single, 65+ | $16,600 | $2,100 | $6,000 | $24,700 | +$550 |
| Head of household, 65+ | $24,925 | $2,100 | $6,000 | $33,025 | +$825 |
| MFJ, one spouse 65+ | $33,200 | $1,700 | $6,000 | $40,900 | +$1,050 |
| MFJ, both spouses 65+ | $33,200 | $3,400 | $12,000 | $48,600 | +$1,100 |
The age add-on never phases out. The senior deduction column is the maximum before the MAGI phase-out below. Sources: IRS Rev. Proc. 2026-35 §3.15; OBBBA §70103, P.L. 119-21.
Find your 2027 standard deduction
Base standard deduction plus the add-on for age 65 or older and blindness. The OBBBA senior bonus deduction is separate and not included.
2027 standard deduction
Base plus age 65 and blindness add-on.
Base amount
Age 65 and blind add-on
What changed from 2026
The base standard deduction and the age add-on are indexed for inflation each year; the senior deduction is a flat statutory amount. The age add-on rose by $50 for single and head-of-household filers (to $2,100) and by $50 per married spouse (to $1,700).
| Filing status | 2026 base | 2027 base | Increase |
|---|---|---|---|
| Single | $16,100 | $16,600 | +$500 |
| Head of household | $24,150 | $24,925 | +$775 |
| Married filing jointly | $32,200 | $33,200 | +$1,000 |
| Married filing separately | $16,100 | $16,600 | +$500 |
The full 2027 table, including the dependent limit, is on the 2027 standard deduction page. The 2026 version of this page is at standard deduction over 65 in 2026.
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The two senior layers
Age-65/blind additional standard deduction
- Permanent, indexed every year by the IRS
- $2,100 single or head of household, $1,700 per qualifying married spouse
- No income limit
- Blindness is a second box: $4,200 for a single filer who is both 65+ and blind
OBBBA senior deduction
- Tax years 2025 through 2028; 2 years left including 2027
- $6,000 per qualifying person ($12,000 when both spouses qualify)
- Phases out $75,000-$175,000 MAGI single, $150,000-$250,000 joint
- Married couples must file jointly; age only, no blindness test
Both layers use the same age test. Under IRS Publication 501 you reach an age the day before your birthday, so anyone born before January 2, 1963 counts as 65 or older for all of 2027. The senior deduction also needs a valid Social Security number for each qualifying person, and it is claimed on Schedule 1-A whether you itemize or not.
The senior deduction MAGI phase-out in 2027
Above the phase-out start, the senior deduction falls by about 6% of the excess MAGI per qualifying person until it reaches zero. The thresholds are not indexed, so they are the same as in 2026.
| Single MAGI | Senior deduction (1 person) | Joint MAGI | Senior deduction (both spouses) |
|---|---|---|---|
| $75,000 | $6,000 | $150,000 | $12,000 |
| $100,000 | $4,500 | $175,000 | $9,000 |
| $125,000 | $3,000 | $200,000 | $6,000 |
| $150,000 | $1,500 | $225,000 | $3,000 |
| $175,000 | $0 | $250,000 | $0 |
Worked example: joint return, both spouses 65+, $200,000 MAGI
- 2027 base standard deduction (joint): $33,200
- Age add-on for two spouses 65+: $3,400
- Senior deduction before the phase-out: $12,000
- MAGI is $50,000 over the $150,000 joint threshold
- Phase-out reduction: $6,000
- Allowed senior deduction: $6,000
- Total 2027 deduction: $42,600
Try your own figures in the MAGI calculator and the senior deduction calculator.
Source: OBBBA §70103, P.L. 119-21 (IRC §151(d)(5)); IRS — OBBBA tax deductions for working Americans and seniors.
The same MAGI drives Medicare surcharges
Income that trims the senior deduction can also raise Medicare Part B and D premiums two years later. See the 2027 IRMAA brackets and how much of your Social Security is taxable before a Roth conversion or a large one-time gain.
Frequently asked questions
What is the 2027 standard deduction for someone over 65?
A single filer 65 or older adds three layers: the $16,600 base standard deduction, the $2,100 age add-on, and, below the MAGI phase-out, the $6,000 OBBBA senior deduction, for up to $24,700. A married couple filing jointly with both spouses 65+ can reach $48,600. The base and add-on amounts are the IRS figures from Rev. Proc. 2026-35.
How much did the over-65 deduction go up from 2026 to 2027?
The base standard deduction rose by $500 for single filers and $1,000 for joint filers, and the age add-on rose by $50 (single and head of household) and $50 per married spouse. The $6,000 senior deduction is not indexed for inflation, so it stays the same. A single 65+ filer's maximum moves from $24,150 to $24,700.
Is the $6,000 senior deduction still available in 2027?
Yes. OBBBA allows it for tax years 2025 through 2028, so 2027 is one of the last 2 years it applies. The amount stays $6,000 per qualifying person and phases out between $75,000 and $175,000 of MAGI for single filers and $150,000 to $250,000 for joint filers. The age add-on is permanent and has no income limit.
Who counts as 65 for the 2027 return?
IRS Publication 501 treats you as reaching an age on the day before your birthday, so for 2027 you count as 65 or older if you were born before January 2, 1963. Someone born on January 1, 1963 counts as 65 for all of 2027. The senior deduction uses the same birth-date test, and each qualifying person needs a valid Social Security number on the return.
Can I take the senior deduction if I itemize?
Yes. The IRS says the OBBBA senior deduction is "available for both itemizing and non-itemizing taxpayers." It is claimed on Schedule 1-A and subtracted after adjusted gross income, so it applies whether you take the standard deduction or itemize on Schedule A.
What if we file married filing separately?
A spouse who is 65 or older still gets the $1,700 age add-on on a separate return. The senior deduction, though, requires married couples to file jointly, so a married-filing-separately return gets none of the $6,000 at any income.
Sources
- IRS Rev. Proc. 2026-35 (2027 inflation adjustments)
- IRS Publication 501 — Dependents, Standard Deduction, Filing Information
- IRS: OBBBA tax deductions for working Americans and seniors
- IRS: Schedule 1-A, Additional Deductions — what to know about the new form
- IRS — One, Big, Beautiful Bill Act (Standard Deduction & SALT Cap)
Related Calculators
Standard Deduction 2027
Official 2027 amounts for all five filing statuses from IRS Rev. Proc. 2026-35, plus the 65+/blind add-on and the OBBBA senior bonus deduction, which is fixed by statute
Standard Deduction Over 65 in 2026
Combined 2026 totals for age 65+: base deduction + age add-on + OBBBA $6,000 senior bonus, by filing status, with the MAGI phase-out worked example
Senior Bonus Deduction
OBBBA $6,000 deduction per senior 65+, phaseout $75k–$175k (single) / $150k–$250k (MFJ)
MAGI Calculator
Modified AGI + Roth IRA phase-out, IRMAA, NIIT, ACA, and OBBBA senior deduction status
IRMAA Brackets 2027 (Projected)
Projected 2027 Part B and Part D surcharge tiers by MAGI (MAGI tiers from CPI-U data, premiums from CMS projections; not official) — 2027 premiums use 2025 MAGI
Federal Income Tax Calculator
10–37% brackets, $16,100 standard deduction, progressive calculation