Home › Extra senior deduction
Tax years 2025 to 2028 · last checked Oct 22, 2026
Enhanced deduction for seniors: who it covers, limits and how to claim it
An extra $6,000 deduction for each person 65 or older, on top of the usual senior standard deduction.
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| Amount | $6,000 per eligible person ($12,000 if both spouses qualify) |
|---|---|
| Phase-out starts | Modified AGI over $75,000 ($150,000 joint) |
| Phase-out rate | 6% of MAGI over the limit |
| Age rule | 65 or older by Dec 31 of the tax year |
| Tax years | 2025, 2026, 2027 and 2028 |
| Married couples | Must file a joint return |
| Who reports it | Form 1040, Schedule 1-A, Part V |
Who it covers
The deduction is for people who are 65 or older by the last day of the tax year. The IRS treats you as 65 on the day before your 65th birthday, so:
- For 2025 returns: born before January 2, 1961.
- For 2026 returns: born before January 2, 1962.
- For 2027 returns: born before January 2, 1963.
- For 2028 returns: born before January 2, 1964.
Each qualifying person needs a valid Social Security number on the return. Married people must file jointly. You do not have to be getting Social Security benefits to claim it.
Caps and income phase-outs
The deduction is $6,000 per eligible person. A married couple where both spouses are 65 or older can claim up to $12,000.
It shrinks by 6% of modified AGI over $75,000, or over $150,000 on a joint return. Each spouse's $6,000 is reduced the same way.
Example: a single 67-year-old with MAGI of $95,000 is $20,000 over the limit. 6% of $20,000 is $1,200, so the deduction is $4,800. At $175,000 of MAGI or more for a single filer, it phases out completely.
This is in addition to the regular extra standard deduction for people 65 and older that already existed. It also works if you itemize.
How to claim it
You claim it on Schedule 1-A, Part V, with your date of birth and Social Security number. The total flows to Form 1040 or 1040-SR.
Have your income documents ready (Social Security statement, 1099-R, W-2) so you can figure your modified AGI.
Common questions
Is Social Security now tax free?
Not exactly. The law did not end tax on Social Security benefits. It added a $6,000 deduction for people 65 and older, which can lower the tax many seniors pay, including on benefits.
How much is the senior deduction?
$6,000 per person age 65 or older, or $12,000 for a married couple when both qualify. It phases out by 6% of modified AGI over $75,000 ($150,000 joint).
Do I have to take the standard deduction to get it?
No. The IRS says it is available whether you itemize or take the standard deduction.
My birthday is January 1. Am I 65 for the year?
The IRS treats you as reaching an age the day before your birthday. If you turn 65 on January 1, 2027, you are treated as 65 by December 31, 2026.
Can I claim it if I file married filing separately?
No. Married taxpayers must file a joint return to claim this deduction.
Only one of us is 65. What can we claim?
On a joint return, only the spouse who is 65 or older counts, so the most is $6,000 before the income phase-out.
Does it last forever?
No. It applies to tax years 2025 through 2028 under current law.