$6000 Senior Deduction

[docwan4674]

So, if im reading this correctly, it's $6000 for a 2 senior household and NOT $6000 each senior... is this correct?

[DoninGA · Accepted solution]

For the 2025 tax year, a married couple filing jointly where both spouses are 65 or older may be able to claim a total 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 $3,200 in total ($1,600 x 2).
• New Temporary Senior Deduction: A new deduction of up to $6,000 per eligible individual is available for tax years 2025-2028. If both spouses qualify, this is an additional $12,000 in 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.
• The new $6,000 senior deduction is 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.
• The existing 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. 

[VolvoGirl]

No.  It is 6,000 for each spouse over 65.   The maximum deduction is $6,000 for each person 65. The phaseout is 6% of the amount by which MAGI exceeds $75,000 for single or $150,000 for married filing jointly (MFJ). The MAGI is normally the same as your AGI but with Foreign added back in. On a joint return the phaseout is calculated separately for each person, so the 6% phases out $6,000 for each person. This deduction is intended to provide tax relief for seniors and is in addition to the existing standard deduction. Expires December 31, 2028.

Here's a spreadsheet I made......

[rjs]

The deduction for seniors is not part of the standard deduction. It's a separate deduction on a different form. On your 2025 tax return the standard deduction will be on Form 1040 line 12e. The deduction for seniors will be on Schedule 1-A line 37. The total deductions from Schedule 1-A will be on Form 1040 line 13b, and might include other deductions besides the deduction for seniors.

Since the deduction for seniors is not part of the standard deduction, you get the deduction for seniors whether you take the standard deduction or itemized deductions.

A person is considered to be age 65 on the day before their 65th birthday, so you must turn 65 on or before January 1, 2026. Or, as the IRS forms put it, to qualify for the deduction for seniors on your 2025 tax return you must have been "born before January 2, 1961."

[NCperson]

simple answer: no that is no correct.

It has nothing to do with "households", it has to do with seniors, period. 

Each senior, defined as being at least 65 years old, is entitled to up to a $6,000 deduction on their tax return.   The one exception: if a married couple is filing "SEPARATE", then there is no up to $6,000 deduction. 

[FrankJames]

Thank you.

Hence, if single with AGI below $75k line 37 will be $6000 and be entered on line 13B of Form 1040-SR.

In this scenario the deduction for single senior in 2025 is $17,750 standard deduction (line 12E Form 1040-SR) plus $6000 (line 13B Form 1040-SR)

[VolvoGirl]

@FrankJames  Yes

[rjs]

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@FrankJames wrote:

Hence, if single with AGI below $75k line 37 will be $6000 and be entered on line 13B of Form 1040-SR.

In this scenario the deduction for single senior in 2025 is $17,750 standard deduction (line 12E Form 1040-SR) plus $6000 (line 13B Form 1040-SR)

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Line 13b of Form 1040-SR could be more than $6,000. Line 13b does not come from Schedule 1-A line 37. It comes from Schedule 1-A line 38. That's the sum of all the deductions on Schedule 1-A, not just the deduction for seniors.