Phase‑out table for the senior deduction
The deduction is reduced by 6 cents for every dollar your MAGI exceeds the threshold. The threshold depends on filing status, and the base deduction depends on how many people in the return qualify.
Income limits
| Filing status | Eligible people | Max deduction | Phase‑out starts | Fully ends |
|---|---|---|---|---|
| Single / Head of household | 1 | $6,000 | $75,000 | $175,000 |
| Married filing jointly | 1 | $6,000 | $150,000 | $250,000 |
| Married filing jointly | 2 | $12,000 | $150,000 | $350,000 |
Single / Head of household
- Eligible people
- 1
- Max deduction
- $6,000
- Starts phasing out
- $75,000
- Ends at
- $175,000
Married filing jointly • one eligible spouse
- Eligible people
- 1
- Max deduction
- $6,000
- Starts phasing out
- $150,000
- Ends at
- $250,000
Married filing jointly • both spouses eligible
- Eligible people
- 2
- Max deduction
- $12,000
- Starts phasing out
- $150,000
- Ends at
- $350,000
Example
If you are married filing jointly, only one spouse qualifies, and MAGI is $180,000, your excess over the threshold is $30,000. At 6%, that reduces a $6,000 base deduction by $1,800, leaving about $4,200.