Can someone give me a definitive answer on what the standard deduuction is for 2026 and 2025 married filing jointly both 65-year-olds Thank you?

[user17576087359vg]

We only know for 2025 returns that we file in 2026.

For 2025 the standard deduction amounts are: (new as of July 5, 2025 OBBBA)

Single 15,750 + 2,000 for 65 and over or blind (17,750)

HOH 23,675 + 2,000 for 65 and over or blind (25,675)

Joint 31,500 + 1,600 for each 65 and over or blind (33,100/34,700)

Married filing Separate 15,750 + 1,600 for 65 and over or blind (17,350)

Or if you are filing as Married Filing Separately and your spouse itemizes then you have to also itemize even if it is less than the Standard Deduction even if it is zero.

If you are a dependent your Standard Deduction might be less.

For 2024 the standard deduction amounts are:

Single 14,600 + 1,950 for 65 and over or blind (16,550)

HOH 21,900 + 1,950 for 65 and over or blind (23,850)

Joint 29,200 + 1,550 for each 65 and over or blind (30,750/32,300)

Married filing Separate 14,600 + 1,550 for 65 and over or blind (16,150)

[user17576926716]

The answer given does not appear to take into account the new additional std deduction for seniors for 2025 tax year. This new deduction, recently passed by Congress, also has income parameters and phases out over multiple income tiers. 

[rjs · Accepted solution]

The deduction for seniors is not part of the standard deduction. It's a separate deduction. It will be on a separate line on Form 1040. You can claim the deduction for seniors whether you take the standard deduction or itemized deductions.

The maximum deduction is $6,000, or $12,000 if married filing jointly and both are 65 or older. The deduction is gradually reduced if Modified Adjusted Gross Income (MAGI) is over $75,000 ($150,000 if married filing jointly) and it disappears completely if MAGI is $175,000 or more ($250,000 if married filing jointly).

MAGI for purposes of this deduction is Adjusted Gross Income (AGI) plus the Foreign Earned Income Exclusion, Foreign Housing Exclusion or Deduction, and excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands. For most people MAGI will be the same as AGI.

[rjs]

The standard deduction amounts for 2026 have not yet been published.

The deduction for seniors has no inflation adjustment. It will be the same for 2026 as for 2025.

[javi33193]

Very well put> Thank you