The $6,000 Senior Deduction
Taxpayers age 65 or older can claim an additional $6,000 deduction per eligible person — $12,000 for a married couple when both qualify. It applies whether you itemize or take the standard deduction, and it is separate from the existing additional standard deduction for age and blindness.
Source: IRS — Check your eligibility for the enhanced deduction for seniors
Check your senior deduction
Eligible taxpayers1
Deduction before phase-out$6,000 per eligible person$6,000
Reduced by income phase-out−$300
Your senior deduction$5,700
This is on top of the regular standard deduction and the existing additional amount for taxpayers 65 or older. Available tax years 2025–2028 whether or not you itemize. Married couples must file jointly to claim it.
Eligibility
- Age 65 or older on or before the last day of the tax year — for tax year 2026, that means born before January 2, 1962.
- Valid Social Security number required for each person claiming it.
- Married taxpayers must file jointly.
- Available whether you itemize or take the standard deduction.
Phase-out
- Reduced by 6% of MAGI above $75,000 (single) or $150,000 (joint).
- Fully phased out at about $175,000 single / $250,000 joint for one eligible person.
- Effective for tax years 2025 through 2028.
- Claimed on Schedule 1-A (Part V).