The short answer
For 2025 through 2028, people age 65 or older may claim a new federal deduction of up to $6,000 each ($12,000 if both spouses qualify on a joint return). The IRS calls it the enhanced deduction for seniors. It is claimed on Schedule 1-A, Part V, whether you take the standard deduction or itemize.
It is in addition to the additional standard deduction that people 65 or older already receive. The deduction shrinks when modified adjusted gross income (MAGI) is over $75,000 ($150,000 on a joint return).
Who qualifies
- You (or your spouse, on a joint return) are age 65 or older by the last day of the tax year. For 2025, that means born before January 2, 1961.
- Each person claiming it has a Social Security number valid for employment.
- If you are married, you file a joint return.
- You can take the standard deduction or itemize — either way works.
A taxpayer born before January 2, 1961, who died in 2025 before reaching age 65 does not qualify. The Schedule 1-A instructions treat a person as reaching age 65 on the day before their 65th birthday.
New senior deduction vs. the existing additional standard deduction
| Additional standard deduction (existing law) | Enhanced deduction for seniors (new) | |
|---|---|---|
| Amount, tax year 2025 | $2,000 if single or head of household; $1,600 per eligible person if married or a qualifying surviving spouse | Up to $6,000 per eligible person |
| Amount, tax year 2026 | $2,050 if single or head of household; $1,650 per eligible person if married or a qualifying surviving spouse | Up to $6,000 per eligible person |
| Who | Age 65 or older, or blind | Age 65 or older (not based on blindness) |
| Income limit | None | Phases out above $75,000 MAGI ($150,000 joint) |
| If you itemize | Not available — it is part of the standard deduction | Still available |
| Where it is claimed | Part of the standard deduction on Form 1040 | Schedule 1-A, Part V |
| Years | Ongoing | 2025 through 2028 |
How the income phaseout works
For each eligible person, start with $6,000 and subtract 6% of the amount by which your MAGI is over $75,000 ($150,000 on a joint return). The deduction reaches zero at MAGI of $175,000 for a single filer, or $250,000 on a joint return.
Examples (illustrative, tax year 2025)
Helen, age 70 and single, takes the standard deduction and has MAGI of $60,000. Her MAGI is under $75,000, so she gets the full $6,000. Her total deductions are the $15,750 standard deduction, plus the $2,000 additional standard deduction for age 65, plus the $6,000 senior deduction — $23,750.
Robert, age 68 and single, has MAGI of $90,000. His MAGI is $15,000 over $75,000, and 6% of $15,000 is $900. His senior deduction is $6,000 − $900 = $5,100.
Mei and Wen, both 67, file jointly with MAGI of $170,000. Their MAGI is $20,000 over $150,000, and 6% of $20,000 is $1,200. Each spouse's deduction is $6,000 − $1,200 = $4,800, for a total of $9,600.
2025 vs. 2026
| Tax year | What applies |
|---|---|
| 2025 | Up to $6,000 per person born before January 2, 1961; phaseout above $75,000 / $150,000 MAGI; additional standard deduction $2,000 (single or head of household) or $1,600 (married or qualifying surviving spouse, per eligible person) |
| 2026 | The IRS describes the same $6,000 deduction and phaseout for 2025 through 2028 for people 65 or older by the end of the year; the additional standard deduction rises to $2,050 (single or head of household) or $1,650 (married or qualifying surviving spouse, per eligible person) |
The share of your Social Security benefits that is taxable is still figured with the Social Security Benefits Worksheet in the Form 1040 instructions, which does not include this deduction. The senior deduction is subtracted later, on Form 1040, line 13b. It can lower the tax on your total taxable income, but it does not change how much of your benefits is taxable.
Common misconceptions
- "It replaces the extra standard deduction for 65+." It is in addition to that amount.
- "Social Security is no longer taxed." The taxable part of your benefits is figured the same way as before.
- "I can't use it if I itemize." It is available whether you itemize or take the standard deduction.
- "Everyone over 65 gets $6,000." It phases out above $75,000 MAGI ($150,000 joint), requires a valid Social Security number, and married couples must file jointly.
- "It changes my filing requirement." The filing thresholds are based on the standard deduction and do not include this deduction.
State income tax rules can differ from federal law. Do not assume your state allows this deduction. Nonresident aliens should check the Schedule 1-A instructions and Publication 519.