Taxes After 65: The Standard Deduction Over 65, and When Social Security Is Taxed

What is the standard deduction over 65?

A deduction lowers the income used to calculate your federal tax. The standard deduction is a set amount you can take instead of listing deductible expenses one by one.

When you turn 65, you can add to the standard deduction. For 2026, the extra is $2,050 if you file single, or $1,650 for each spouse 65 or older on a joint return.

Here is what that comes to in 2026:

Single, 65 or older

• $16,100 regular standard deduction + $2,050 for age = $18,150 standard deduction
• If you qualify for the full senior deduction: $18,150 + $6,000 = $24,150 combined deductions

Married filing jointly, both 65 or older

• $32,200 regular standard deduction + $1,650 for each spouse = $35,500 standard deduction
• If both qualify for the full senior deduction: $35,500 + $12,000 = $47,500 combined deductions

The senior deduction is separate from the standard deduction and has its own eligibility rules. It is available from 2025 through 2028.

Who gets the extra deductions?

To qualify by age in 2026, you must be 65 by the end of the year. The IRS counts you as 65 on the day before your 65th birthday, so you qualify if you were born before January 2, 1962.

The two deductions work differently:

• The extra $2,050 or $1,650 comes only with the standard deduction. If you itemize, you lose it.
• The new $6,000 works whether you take the standard deduction or itemize.
• It shrinks by 6 cents for every dollar of income over $75,000 ($150,000 for couples).
• To get the $6,000, you need a valid Social Security number. Married couples must file jointly.

When does Social Security count as income?

Add half of your benefits to all your other income, even tax-free interest. Then compare:

If you are married, file separate returns, and lived together at any time in the year, your line is $0.

What the test means for your tax bill

Say you are 68, single, and your Social Security is $1,900 a month. That is $22,800 a year. Half of it is $11,400.

You also work part time, 15 hours a week at $16 an hour. That is $12,480 a year. Add it to your half: $11,400 plus $12,480 is $23,880. You are under $25,000, so none of your Social Security counts.

Now say you also take $6,000 out of an IRA. Your total is now $29,880. That is $4,880 over the line. Half of that, $2,440 of your Social Security, now counts as income.

Does that mean a tax bill? Not here. Your income for the year is $12,480 plus $6,000 plus $2,440, which is $20,920. Your deductions are $16,100 plus $2,050 plus the new $6,000, which is $24,150. That is more than your income, so you owe no federal income tax.

"Taxable" means it counts. It does not always mean you pay.

What to do

Each year by early February, Social Security sends you Form SSA-1099. It shows what you got the year before. You can also get it online at ssa.gov.

With that form in hand, use the free IRS tool "Are my Social Security or railroad retirement tier I benefits taxable?" at irs.gov/help/ita. It walks you through the same test. To try your own numbers for the whole return, you can also use our income tax calculator.

Two notes:

• If part of your Social Security will be taxed, you can ask Social Security to hold back 7%, 10%, 12%, or 22% of each check with IRS Form W-4V. That way you are not hit with one big bill when you file.
• Free help: the IRS Tax Counseling for the Elderly program helps people 60 and older with their returns. To find a site, call 800-906-9887.

This is general information, not tax advice. For your own return, ask a tax preparer or a free IRS volunteer. Your state may have its own rules.

Quick answers

Q: What is the standard deduction over 65 for 2026? $18,150 if you are single. $35,500 if you are married, file jointly, and both of you are 65 or older. The new senior deduction of up to $6,000 each is added on top, through 2028.

Q: Is Social Security taxed at 85%? No. Up to 85% of your benefits can count as income. That income is then taxed at your normal rate. In 2026, the lowest rate is 10%, on the first $12,400 of taxable income for a single person ($24,800 for couples).

Q: Do I have to file taxes if I only get Social Security? Often not. The IRS says that if Social Security was your only income, your benefits may not be taxable and you may not have to file. If you have other income too, you may need to file even when none of your Social Security is taxed.

Sources

Checked October 3, 2026. Deduction amounts change every year.

• IRS, Revenue Procedure 2025-32, section 4.14 (2026 standard deduction and the extra amount at 65): irs.gov/pub/irs-drop/rp-25-32.pdf
• IRS news release IR-2025-103, tax inflation adjustments for tax year 2026: irs.gov
• IRS, tax deductions for working Americans and seniors (the $6,000 senior deduction): irs.gov
• IRS, Schedule 1-A (Form 1040), Part V, Enhanced Deduction for Seniors: irs.gov/pub/irs-pdf/f1040s1a.pdf
• IRS Publication 501, Standard Deduction (age 65 rule): irs.gov/publications/p501
• IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits: irs.gov/publications/p915
• IRS Topic 423, Social Security and equivalent railroad retirement benefits: irs.gov/taxtopics/tc423
• Social Security Administration (SSA), getting your Form SSA-1099 benefit statement online: ssa.gov
• IRS Form W-4V, Voluntary Withholding Request: irs.gov/pub/irs-pdf/fw4v.pdf
• IRS, free tax help (VITA and Tax Counseling for the Elderly): irs.gov