A senior couple with income of around $90K will see a benefit from the new tax changes, assuming the seniors in the couple are both over age 65 and they plan to file a joint tax return.
Under the prior law, seniors over age 65 receive an additional standard deduction of $1600 per individual. For a married senior couple, this would be an additional deduction of $3200 (after the standard deduction.)
One Big Beautiful Bill Act created an additional deduction for seniors on top of this previously existing tax benefit. Individuals over age 65 may claim an additional deduction of $6000 per taxpayer. The senior "bonus" deduction can be claimed even if the couple is itemizing deductions. A married senior couple can now take an additional deduction of $12000 (on top of either the itemized deductions or the extra standard deduction for being over age 65.)
The "bonus" senior deduction does have a phase out - when the married couple's AGI is over $150K the deduction starts to be phased out (this phase out starts at $75K for a single senior.)
Clarissa
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