2026 Senior Deduction
Standard Deduction Over 65 Head of Household (2026)
Head of household is a one-person calculation for this deduction: $6,000 if you are 65 or older, tapering from $75,000 of MAGI at 6 cents per dollar and gone at $175,000. Your dependants change the filing status you qualify for and the regular standard deduction that comes with it, but they do not add anything to this one.
Deduction by MAGI, head of household
Head of household, age 65 or older at the end of the tax year. The threshold here is the same $75,000 that applies to a single filer.
| MAGI | Deduction | Lost to phase-out |
|---|---|---|
| $50,000 | $6,000 | $0 |
| $75,000 | $6,000 | $0 |
| $100,000 | $4,500 | $1,500 |
| $125,000 | $3,000 | $3,000 |
| $150,000 | $1,500 | $4,500 |
| $175,000 | $0 | $6,000 |
| $200,000 | $0 | $6,000 |
| $225,000 | $0 | $6,000 |
| $250,000 | $0 | $6,000 |
The bold row is $75,000, where the phase-out begins for this status. Available for tax years 2025 through 2028; a valid Social Security number is required for each qualifying person. Estimates only, not tax advice.
What this means for head of household
One person, one $6,000. Filing head of household, there is no second qualifying spouse to double the starting figure, so the whole question is where your MAGI sits against $75,000. Below the line you keep all of it. Above the line you lose 6 cents for every dollar, which works out to $60 for every $1,000 of extra income, and at $175,000 there is nothing left to lose.
That taper is what makes the last stretch of income before the line expensive. Inside the band, an extra $1,000 of MAGI is taxed at your ordinary rate and quietly removes $60 of deduction, so the true cost of one more IRA withdrawal or Roth conversion is higher than the bracket alone suggests. Since the threshold resets every year, spreading those decisions across two years rather than taking them in one is usually what keeps the deduction intact.
The point people miss is that head of household is generous on the regular standard deduction and on the brackets, but not here. This deduction counts qualifying people aged 65 or older on the return, and a dependant is not one of them. A grandparent raising a grandchild claims the same $6,000 as a single filer with no dependants at all, measured against the same $75,000 threshold.
Other filing statuses
To enter your own age and income rather than reading a row, the senior deduction calculator runs the same figures live. If you are still drawing a salary past 65, 2026 take-home pay shows what federal tax and FICA leave from it, which is the income this phase-out is measured against.
Frequently asked questions
What is the standard deduction over 65 for head of household?
$6,000 for 2026, the same starting amount as a single filer. It is on top of the regular standard deduction and the existing age-65 extra standard deduction, and you can claim it whether or not you itemize.
Does head of household get a higher income limit for the senior deduction?
No. The phase-out starts at $75,000 of MAGI, the same threshold as a single filer, and takes 6 cents for every dollar above it until nothing is left at $175,000. Only a joint return gets the higher $150,000 starting point.
Do my dependants increase the deduction?
No. The amount is $6,000 per person aged 65 or older who is on the return, and a dependant under 65 does not qualify. Dependants matter for whether you can file as head of household at all, not for the size of this deduction.
How do I calculate it for head of household?
Take $6,000 and subtract 6% of your MAGI above $75,000. At $125,000, that is $3,000 off, leaving $3,000. A valid Social Security number is required, and the deduction is available for tax years 2025 through 2028.
Sources
Last verified: 2026-08-17 · We monitor official sources daily and update rates after human review of the originals.