Thanks to provisions in the One Big Beautiful Bill Act, the standard deduction has been super-sized for seniors: Taxpayers 65 and older can now claim up to an additional $6,000 without itemizing their deductions.
The bonus write-off, which is slated to expire in tax year 2028, is on top of the longstanding deduction for the elderly and visually impaired. It's also per individual, so married couples filing jointly can claim up to $12,000.
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Who qualifies for the new senior deduction?
To be eligible for the new senior deduction, you need to have turned 65 on or before Dec. 31, 2025, and file as an individual, head of household, surviving spouse or a married couple filing jointly. (The deduction is not available to married couples filing separately.)
You can claim the deduction regardless of whether you itemize your return or claim the standard deduction. There is an income cap, however. For individuals, the deduction is gradually reduced if your modified adjusted gross income (MAGI) exceeds $75,000. It's completely phased out at $175,000.
For couples filing jointly, the deduction begins to be phased out at $150,000 and is completely phased out at $250,000.
The most an individual filer can deduct is $6,000, and joint filers can deduct up to $12,000.
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How to claim the new senior deduction
The bonus tax break for seniors doesn't require itemizing your deductions and can be claimed as part of your Form 1040 or 1040-SR.
When you prepare your return, you'll indicate your date of birth. If you are 65 or older, the IRS will automatically calculate your eligibility. A good tax-prep software program will flag your eligibility automatically and apply the deduction for you.
If you prepare a paper return, be sure to check the age/65+ box and include accurate Social Security numbers.
Does this replace the current senior deduction?
The new deduction can be stacked on top of the existing exemption for seniors and the visually impaired, which is $2,000 for individual filers and $1,600 each for married couples filing separately. (If only one spouse is 65, the extra standard deduction is $1,600.)
For 2026 returns, the extra standard deduction will increase to $2,050 for individual filers and $1,650 per qualifying spouse for married couples filing jointly.
Both are distinct from the standard deduction that most taxpayers can claim if they don't itemize their.
Standard deduction for tax year 2025
- Single: $15,750
- Married filing jointly: $31,500
- Married filing separately: $15,750
- Head of household: $23,625
So, an individual filer over 65 can claim up to $23,750, and joint filers can write off up to $46,700.
A 72-year-old individual filer with an income of $70,000 can claim a standard deduction of $15,750. However, they are also eligible for the existing $2,000 standard deduction for seniors, as well as the new $6,000 deduction.
That adds up to $23,750 in total deductions, for a taxable income of $46,250.
Senior deduction FAQs
What is the new deduction for seniors?
The senior deduction is an exemption for filers 65 and older introduced in the One Big Beautiful Bill Act. It allows seniors to claim an additional $6,000, whether they itemize or take the standard deduction. This is on top of the existing extra standard deduction for seniors, which is $2,000 for individual filers and $3,200 for joint filers.
Who is eligible for the senior deduction?
To qualify, you must be at least 65 and have an MAGI of under $175,000. Joint filers must both be at least 65 and have a combined MAGI of under $250,000.
Can I itemize and still claim the senior deduction?
Yes, the new deduction is available whether you itemize or take the standard deduction.
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