For the 2025 tax year, a married couple filing jointly where both spouses are 65 or older may be able to claim atotal deduction of up to $46,700, combining the regular standard deduction with two separate senior deductions.
The deduction consists of three parts:
Regular Standard Deduction: $31,500 for married couples filing jointly.
Existing Additional Standard Deduction for Seniors: $1,600 per qualifying spouse. If both are 65 or older, this is an additional$3,200in total ($1,600 x 2).
New Temporary Senior Deduction: A new deduction of up to$6,000 per eligible individualis available for tax years 2025-2028. If both spouses qualify, this is an additional$12,000in total ($6,000 x 2).
Eligibility and Income Limits
To be eligible for these deductions:
A person is considered to be age 65 on the day before their 65th birthday, so you must turn 65 on or before December 31, 2025.
Thenew $6,000 senior deductionis subject to income limits. It begins to phase out if your Modified Adjusted Gross Income (MAGI) is over $150,000 for married couples filing jointly and is completely phased out at $250,000.
Theexisting additional standard deduction(the $1,600 per person amount) does not have an income limit and can be claimed regardless of income level.
The new $6,000 bonus deduction can be claimed even if you itemize deductions, unlike the existing additional standard deduction which is for those taking the standard deduction.
