Retired Nurse Senior Bonus Calculator
For 65+ RNs drawing hospital pensions and Social Security.
The short answer: At the numbers below, the deduction is $12,000, worth $1,440 at 12% ($55 per paycheck).
Must be 65+ to qualify
Modified Adjusted Gross Income
Senior Bonus Deduction
$12,000
✅ 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.
Pension + Per-Diem Still Works
Retired nurses often keep per-diem shifts — wages plus pension plus Social Security still rarely reach the phase-out.
- • Both 65+ spouses → $12,000 base
- • Per-diem wages are MAGI but usually harmless here
- • The OT deduction also applies if per-diem includes OT premium
Worked Example
MFJ retired RNs, $88,000 MAGI.
- • Deduction $12,000; savings $1,440 at 12%
Keep Reading
Frequently Asked Questions
Do retired nurses get the senior deduction?
Yes at 65+, and per-diem work afterward doesn't usually threaten the phase-out.
Can I stack OT deduction and senior bonus?
Yes — separate Schedule 1-A lines with separate caps.