For the 2026 tax year, the Federal income tax brackets are the same for all ages.
Seniors aged 65 and over are eligible for a higher standard deduction and an additional $6,000 deduction that can reduce their taxable income.
2026 Federal Tax Brackets
This first set of brackets applies to seniors and all taxpayers, regardless of age.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $17,001 to $64,850 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,500 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,501 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Increased Deductions for Seniors (Age 65+)
- Existing Additional Standard Deduction: An extra amount available for seniors or the blind. This is $2,000 for single filers and $1,600 per qualifying person for married filers.
- New “Enhanced” Senior Deduction: A new, temporary deduction (for 2025-2028) of $6,000 per eligible senior.
- This $6,000 deduction is available to both itemizers and non-itemizers.
- It begins to phase out for single filers with a Modified Adjusted Gross Income (MAGI) over $75,000, and for married couples over $150,000.
Total Standard Deduction Examples for Seniors
When combined, the total standard deduction for an eligible senior who does not itemize deductions can be significantly higher:
- Single (age 65+): Base $15,750 + $2,000 (existing add-on) + $6,000 (new enhanced deduction) = $23,750.
- Married Filing Jointly (both 65+): Base $31,500 + $3,200 ($1,600 per spouse existing add-on) + $12,000 ($6,000 per spouse new enhanced deduction) = $46,700.
Filing Tips for Seniors
Because multiple deductions and phaseouts apply, accuracy matters. Electronic filing is recommended, especially for seniors.
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E-filing:
Automatically calculates deductions and phaseouts
Reduces math and reporting errors
Imports income data (W-2s, 1099s, Social Security)
Speeds up refunds with direct deposit
Confirms receipt by the IRS
Most tax software supports Form 1040-SR, which features larger print and a built-in standard deduction chart designed specifically for older taxpayers.
For official forms and instructions, visit our tax forms and schedules page.
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