The One Big Beautiful Bill Act has supersized the standard deduction for seniors.

Starting with 2025 federal returns (filed in 2026), taxpayers 65 and older can claim up to $6,000 in addition to the extra standard deduction for seniors enacted back in 1948.

The latest write-off is available whether you itemize or not. It's also per eligible individual, so married couples filing jointly can claim $12,000 total.

Currently, the deduction is set to expire in tax year 2028.

Who qualifies for the deduction?

To be eligible, you need to turn 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 new 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) is above $75,000 and it's completely phased out at $175,000.

For couples filing jointly, the deduction starts to be reduced 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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Does this replace the current extra standard 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 $3,200 for joint filers. (If only one spouse is 65 or older, the extra standard deduction is $1,600.)

Both are distinct from the standard deduction that all taxpayers can claim if they don't itemize their returns.

Standard deduction for tax year 2025
Single: $15,750
Married filing jointly: $31,500
Married filing separately: $15,750
Heads of household: $23,625

That means an individual filer over 65 can claim up to $23,750 and joint filers can write off as much as $46,700.

How the new deduction for seniors works

A 72-year-old single filer with $70,000 in income in 2025 can claim a standard deduction of $15,750.

They're also eligible for the existing $2,000 extra standard deduction and the new $6,000 senior 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 dedution?

Yes, the new deduction is available whether you itemize or take the standard deduction.

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