Overview of the deduction
- Effective 2025 through 2028, individuals age 65 and older may claim an additional $6,000 deduction.
- This is in addition to the standard deduction for seniors available under existing law.
- Applies per eligible individual (or $12,000 for a married couple if both spouses qualify).
- Phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).
Who qualifies
- You must be age 65 on or before the last day of the tax year.
- Available for eligible taxpayers (both itemizing and non-itemizing).
How to claim the deduction
- Include your Social Security number on the return.
- File jointly, if you’re married.