Starting with the 2025 tax year, Americans aged 65 and older can claim an extra $6,000 standard deduction under the new tax law known as the One Big Beautiful Bill (OBBB). The break runs only through 2028, and it phases out for higher earners, so timing matters for anyone weighing their filing strategy this year.
At a Glance
- Seniors 65 and older can claim an additional $6,000 deduction from 2025 through 2028.
- Married couples filing jointly can claim $6,000 per qualifying spouse, or $12,000 total.
- The deduction phases out starting at $75,000 for single filers and $150,000 for joint filers.
- It disappears entirely at $175,000 for singles and $250,000 for married couples.
- The break may also lower taxes owed on Social Security benefits.
Who Qualifies for the New Senior Deduction
To claim the deduction, a taxpayer must turn 65 by the end of the tax year in question. It applies whether someone files individually or jointly with a spouse, though the dollar amount depends on filing status. A married couple where both spouses qualify can claim the full $12,000.
Income limits determine how much of the deduction a filer actually gets. Once a single filer's income passes $75,000, or a married couple's combined income passes $150,000, the deduction starts shrinking. Taucier Smalls-West, a tax accountant and founder of West Financial Services, LLC, said the benefit