Senior Tax Deductions for 65 and Older in 2026

For tax year 2026 the standard deduction is $16,100 for single filers and married filing separately, $24,150 for head of household, and $32,200 for married couples filing jointly. These amounts apply before the age-based additions below, and they are generally claimed on returns filed in 2027.

If you are 65 or older (or blind), you add an extra amount to the standard deduction. For 2026 it is $2,050 for single and head of household filers and $1,650 per qualifying spouse for married filers. Each spouse who is 65 or older adds the amount, so a couple where both qualify adds it twice.

For tax years 2025 through 2028, individuals who reach age 65 by the end of the year can claim an additional deduction of $6,000, or $12,000 for a married couple where both qualify. It is available whether you take the standard deduction or itemize, and it is in addition to the age-based extra standard deduction. The deduction is reduced when modified adjusted gross income is above $75,000 ($150,000 for joint filers), you must include the qualifying person's Social Security number, and married couples must file jointly to claim it.

No, despite some headlines. It reduces taxable income; it does not remove Social Security from the calculation of how much of your benefits are taxable. Retirees with modest incomes may pay little or no federal income tax, but the formula in our guide on whether Social Security is taxed after 70 still applies.

Consider a single 72-year-old with $28,000 of Social Security and $22,000 of pension income in 2026. About $6,200 of the benefits are taxable, so adjusted gross income is about $28,200. The standard deduction ($16,100) plus the age-65 extra ($2,050) plus the $6,000 senior deduction totals $24,150, leaving roughly $4,050 of taxable income and about $405 of federal tax at the 10 percent rate. Without the senior deduction the tax would be about $1,005. This is a simplified illustration, not a prediction for your return.

If you itemize, you can deduct unreimbursed medical and dental expenses that exceed 7.5 percent of adjusted gross income. For retirees this can include Medicare premiums, long-term care costs, prescriptions, dental work, and eligible travel for care. Itemizing only helps if your total deductions exceed your standard deduction, so keep records and compare both ways.

A federal credit exists for certain taxpayers 65 or older, but its income limits have not kept pace with inflation, so most retirees do not qualify. It is worth checking if your income is very low.

Taxpayers 65 and older can file Form 1040-SR, U.S. Tax Return for Seniors, which has larger print and a standard deduction chart on the form. It reports the same tax as the regular Form 1040; it is simply easier to read.

California does not tax Social Security benefits. California also offers programs that may help seniors with property taxes, including a property tax postponement program and rules that can allow homeowners 55 and older to transfer a property's assessed value under certain conditions. Eligibility rules change, so confirm current details with the State Controller and your county assessor.

Calculus Tax, Inc. prepares returns for retirees and helps them plan withdrawals around the deductions above. Visit 1050 W. Alameda Ave., Burbank, CA 91506 or contact us. If you owe the IRS, see our guide to tax debt relief for senior citizens.