Under the One Big Beautiful Bill Act, taxpayers age 65 or older can claim an extra $6,000 deduction per person for tax years 2025 through 2028. It sits on top of the regular standard deduction and the older extra deduction for seniors.
Senior deduction for 2025 and 2026
| Item | 2025 | 2026 |
|---|---|---|
| New senior deduction (per person 65+) | $6,000 | $6,000 |
| Phase-out starts (modified AGI) | $75,000 single / $150,000 joint | $75,000 single / $150,000 joint |
| Phase-out rate | 6% of income above the start | 6% of income above the start |
| Extra standard deduction, single or head of household | $2,000 | $2,050 |
| Extra standard deduction, each spouse (married) | $1,600 | $1,650 |
Who qualifies
- You must be 65 or older by the end of the tax year.
- You need a valid Social Security number.
- Married couples must file jointly to claim it. Married filing separately does not qualify.
- The deduction is available whether you take the standard deduction or itemize.
This is not “no tax on Social Security.” Social Security benefits can still be taxable, up to 85%, depending on your income. The new deduction simply lowers your taxable income.