Standard

[klilly]

FALSE! $31,500+2X$1,600 = $34,700

Add 2x$6,000 for total $46,700

Please respond if not correct.

(I don't know why this isn't spelled out clearly on any website that I've seen.)

[xmasbaby0]

2025 STANDARD DEDUCTION AMOUNTS

SINGLE $15,750  (65 or older/legally blind + $2000)

MARRIED FILING SEPARATELY $15,750  (65 or older/legally blind +1600)

MARRIED FILING JOINTLY $31,500  (65 or older/legally blind + $1600)

HEAD OF HOUSEHOLD $23,625 (65 or older/legally blind + $2000)

For 2025 through 2028 there is an extra deduction amount of up to $6000 per individual 65 or older filing Single, MFJ, or HOH which is phased out above certain incomes.

Here's a chart to help illustrate.

Bonus deduction changes under the OBBBA

Filing Status	Base Standard Deduction (OBBBA)	Normal Extra Deduction for 65+	New Bonus Deduction ($6K/$12K)	Total Deduction (Age 65+) under the OBBBA for 2025
Single	$15,750	$2,000	$6,000	$23,750
Head of Household	$23,625	$2,000	$6,000	$31,625
Married Filing Jointly	$31,500	$3,200 (both 65+)	$12,000 (both 65+)	$46,700 (both 65+)
Row 3 - Cell 0	Row 3 - Cell 1	$1,600 (one 65+)	$6,000 (One 65+)	$39,100 (one 65+)

[rjs]

The $6,000 deduction for seniors is not part of the standard deduction. It's a separate deduction on a different form. On your 2025 tax return, if you are married filing jointly and both 65 or older, your $34,700 standard deduction will be on Form 1040 line 12e. The $12,000 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 may include other deductions besides the deduction for seniors. If you have no other deductions, the total deductions on Form 1040 line 14 will be $46,700, but other deductions could be included in line 14.

For married filing jointly the deduction for seniors begins to phase out if your Modified Adjusted Gross Income (MAGI) is over $150,000, so you might not get the full $6,000 per person.

Note that, since the deduction for seniors is not part of the standard deduction, you get the deduction for seniors even if you use itemized deductions instead of the standard deduction.

UPDATED: Corrected line number for standard deduction on Form 1040.