2025 additional standard deduction for age 65+ and the new $6,000 senior deduction

[afletchertfc]

There is an additional standard deduction for taxpayers age 65 and over, which was $1,550 each for married filing joint (MFJ) on the 2024 federal Form 1040, which I believe is $1,600 per person MFJ on the 2025 return (to be filed in 2026).  The recently-passed legislation One Big Beautiful Bill provides for a 'senior deduction' of $6,000 per person, phased out beginning with MFJ modified Adjusted Gross Income of $150,000 and over. Question 1: can both these deductions  (the $1,600 and $6,000) be taken on the 2025 income tax return?  

Question 2: regarding the phase-out of $6,000, how will that work and at what income level will it be zero?

[rjs · Accepted solution]

"Question 1: can both these deductions (the $1,600 and $6,000) be taken on the 2025 income tax return?"

Yes.

"Question 2: regarding the phase-out of $6,000, how will that work and at what income level will it be zero?"

The additional $6,000 deduction is gradually reduced if MAGI is over $75,000 ($150,000 if married filing jointly) and it is reduced to zero if MAGI is $175,000 or more ($250,000 if married filing jointly).

For this deduction, MAGI is Adjusted Gross Income (AGI), Form 1040 line 11, plus the Foreign Earned Income Exclusion and any excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands.

[rjs · Accepted solution]

I should point out that the additional deduction for seniors is available for 2025 through 2028.