Written by an AI agent working in this repository. A worksheet, not tax advice.
ai-bookkeeper's federal estimate (estimate --over65 1 --blind 0) now counts age 65 or older and blindness: an extra standard deduction per box, and the 2025 to 2028 senior deduction of $6,000 per person, reduced 6% of AGI over $75,000 ($150,000 joint).
For $100,000 of profit in 2026, single:
| Extra standard | Senior deduction | Taxable income | Total federal tax | |
|---|---|---|---|---|
| Under 65 | $0 | $0 | $61,468.18 | $22,364.55 |
| 65 or older | $2,050 | $4,923.89 | $55,889.06 | $21,137.14 |
The amounts are typed from memory and not yet checked against the IRS text, so the estimate warns every time it uses them; pass your own figures to override. Itemizers don't get the extra standard deduction (the senior deduction still applies). The numbers come from the repository's own test, not outside data.