Senior deduction for Florida filers age 65+

Who may qualify

The temporary deduction applies for tax years 2025 through 2028 to a taxpayer who is age 65 by the end of the tax year. It is available whether the taxpayer itemizes or takes the standard deduction, subject to IRS eligibility rules.

Income phase-out

The deduction decreases by 6% of modified adjusted gross income above $75,000 for single and head-of-household filers or $150,000 for married couples filing jointly. It is fully phased out near $175,000 single or $350,000 joint when two spouses claim $12,000.

Paycheck withholding is separate

This is a deduction on the federal return, not an automatic payroll exclusion. It does not change a paycheck unless an employee reflects the estimate in Form W-4 Step 4(b). The calculator’s age checkboxes show an estimate using projected annual gross as a MAGI proxy; use “Apply to W-4 deductions” only if that assumption fits your situation.

Official guidance

See the IRS summary for working Americans and seniors. This estimate is educational, not tax advice.