Mobile Home Senior Bonus Calculator
For 65+ residents of manufactured-home communities.
The short answer: At the numbers below, the deduction is $6,000 — $720 back at 12% ($28 per paycheck).
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.
Low MAGI, Full Bonus — Plus SALT Synergy
Mobile-home seniors often sit at low MAGI: full $6,000 bonus, no phase-out. And lot rent's embedded property tax, or the home's registration tax, feeds the OBBBA SALT deduction.
- • Full $6,000 at typical MAGI
- • Personal-property tax on the home may feed the SALT cap deduction
- • Both stack on one return
Worked Example
Single 73-year-old, $32,000 MAGI.
- • Deduction $6,000; savings $720 at a low 12% rate
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Frequently Asked Questions
Do mobile home seniors get the OBBBA deduction?
Yes — full $6,000 at 65+; low MAGI means no phase-out.
Does my lot rent help the SALT deduction?
The itemized property-tax portion of lot rent (or the home's own tax) can count toward the SALT deduction — ask the park for the tax breakdown.