Senior deduction for both spouses 65 plus

Joanna SF

There is no upper limit per se. The law says, it phases out by 6% of the AGI above the minimum. So for one person, the complete phaseout is 6% of $100K = $6,000. For two, 6% of $200K = $12,000.

In the 2026 Federal and California Tax Update, Spidell has a table on page 1-3, which is partially correct. The error is on the line for MFJ both spouses ag 65+ — instead of adding $200K to the minimum amount, they only add $150K.

For single or HOH: the deduction phases out completely at $175K.
For MFJ one spouse age 65+ : the deduction phaseout is $250K.
For MFJ both spouses ag 65+: the deduction phaseout is $350K. Why Lacere is calculation phaseout only 250K not 350K?

PhoebeRoberts

The mechanics of the form calculate the allowable amount for one spouse, then multiply it by the number of qualifying spice.

TaxGuyBill

@Joanna SF wrote:

For two, 6% of $200K = $12,000.

As Pheobe indicated, it is not a $12,000 deduction. It is a $6000 deduction for both people. The $6000 gets phased out for both people at the same time.