Assisted Living Senior Bonus Calculator
For 65+ residents — two separate tax levers.
The short answer: At the numbers below, the OBBBA bonus deduction is $6,000 — worth $720 at 12% ($28 per paycheck). Separately, portions of assisted-living fees may qualify as medical deductions when medically required — different track, same return.
Must be 65+ to qualify
Modified Adjusted Gross Income
Senior Bonus Deduction
$6,000
✅ You qualify for the full deduction
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Two Levers, One Return
The OBBBA $6,000 needs only age 65+. The medical-expense route (itemizing, 7.5% AGI floor, medical-necessity documentation) is separate and doesn't compete.
- • OBBBA bonus: automatic at 65+, above-the-line
- • Medical deduction: itemized, needs certification of medical necessity
- • The standard deduction rose under OBBBA — check which route wins
Worked Example
Single 79-year-old resident, $38,000 MAGI.
- • OBBBA deduction $6,000; savings $720 at 12%
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Frequently Asked Questions
Do assisted living residents get the OBBBA senior deduction?
Yes — age 65+ is the only personal requirement.
Can I also deduct assisted living costs?
The medically-required portion can count toward itemized medical expenses above the 7.5% floor — separate from the OBBBA bonus.