New deduction: Effective for 2025 through 2028, individuals who are age 65 and older
may claim an additional deduction of $6,000. This new deduction is in addition to the
current additional standard deduction for seniors under existing law.
- The $6,000 senior deduction is per eligible individual (or $12,000 total for a married couple where both spouses qualify).
- Deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).
Qualifying taxpayers: The taxpayer must attain age 65 on or before the last day of the
taxable year.
Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing
taxpayers.
Taxpayers must:
- Include the Social Security number of the qualifying individual(s) on the return
- File jointly, if married, to claim the deduction
