A provision of the One Big Beautiful Bill Act allows for a temporary additional deduction of up to $6000 for taxpayers who are US Citizens and are 65 or older by the end of years 2025 through 2028. This deduction is separate from the standard deduction and the additional standard deduction amounts for those 65 or older and/or blind.
For 2025, the standard deduction amounts by filing status are as follows:
- Single or Married Filing Separately - $15,750
- Head of Household - $23,625
- Married Filing Jointly or Qualifying Surviving Spouse - $31,500
Additional standard deduction amounts for Seniors and the Blind
- $1,600 per qualifying individual for married taxpayers (jointly or separately) and Qualifying Surviving Spouse
- $2,000 per qualifying individual for single and head of household filing statuses
The additional deduction amounts are doubled for qualifying individuals who are Seniors and Blind.
The $6000 Senior Deduction stacks on top of the standard deduction and is per individual, however, it does not apply to the Married Filing Separately status. In addition, the deduction starts phasing out for modified adjusted gross incomes (MAGI) above $75,000 (or $150,000 for Married Filing Jointly), and is phased out completely for MAGI greater than $175,000 ($250,000 for Married Filing Jointly). For purposes of determining the income used to calculate the deduction, excluded foreign earned income or foreign housing income, excluded income for certain US territories, and excluded income from Puerto Rico is added back to Adjusted Gross Income to get MAGI.
In TurboTax, the new Senior Deduction will be automatically calculated for you!
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