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Senior Deduction Calculator: $6,000 per Person, 6% Phase-Out | HelloBooks Work out the enhanced deduction for clients aged 65 and over: $6,000 each, reduced by 6% of MAGI above $75,000 ($150,000 joint), as on Schedule 1-A.

Calculator · Schedule 1-A, Part V

Senior deduction calculator

The enhanced senior deduction sits on top of the extra standard deduction for age. Enter how many people on the return qualify, the filing status and MAGI to see the amount each person gets and the total for the return.

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Maximum before phase-out
$6,000
Phase-out threshold (MAGI)
$75,000
MAGI over threshold
$0
Reduction per person
$0
Amount per qualifying person
$6,000
Deduction on Schedule 1-A
$6,000

Estimate only, following the 2025 Schedule 1-A. Confirm eligibility and figures on the return.

How the calculation works

The calculator follows these steps from the IRS form or worksheet, in order.

  1. Line 33: subtract $75,000 ($150,000 if married filing jointly) from MAGI. If zero or less, each person gets $6,000.
  2. Line 34: multiply the excess by 6% (0.06).
  3. Line 35: subtract line 34 from $6,000, not below zero. This is the amount per qualifying person.
  4. Lines 36a and 36b: each spouse who qualifies (valid SSN and age requirement) gets the line 35 amount.
  5. Line 37: add the two.

Source: Schedule 1-A (Form 1040) 2025, Additional Deductions; IRS, tax deductions for working Americans and seniors. Checked on IRS.gov October 21, 2026.

Who counts as qualifying

On the 2025 Schedule 1-A a person qualifies if they have a valid SSN and were born before January 2, 1961. Married couples must file jointly. On a joint return each spouse is tested separately, so one spouse may qualify while the other does not.

Planning around the 6% phase-out

The phase-out runs in a straight line rather than in steps, so every extra dollar of MAGI above the threshold costs six cents of deduction per qualifying person. A joint return with two qualifying spouses loses twelve cents per dollar.

IRA distributions, Roth conversions and capital gains all feed MAGI. For clients near the threshold, model the distribution plan before December rather than after.

FAQ

Frequently asked questions

Does this replace the extra standard deduction for being 65?
No. It is a separate deduction on Schedule 1-A and is available whether the client itemizes or takes the standard deduction.
Which years does it apply to?
The IRS describes it as effective for 2025 through 2028.
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Tax return changes for CPA firms

One page per 2025 and 2026 federal change

Sources

Estimates for tax professionals, not advice on a specific return. Figures and formulas are from IRS.gov on the date shown; confirm against the current form and instructions before filing.

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