Enhanced Senior Deduction (2025)
What’s new in 2025:
From 2025 through 2028, there’s a new deduction of $6,000 per person age 65 or older. You can still claim this on top of the regular senior standard deduction.
- That’s up to $12,000, if both spouses qualify on a joint return.
- You can claim this deduction whether you take the standard deduction or itemize.
You can claim this deduction if:
- You (or your spouse) are 65 or older by December 31 of the tax year
- You include a valid SSN for each qualifying person
- You are not filing as Married Filing Separately (MFS)
- Your Modified AGI (MAGI) is below:
- $75,000 for single filers (phases out completely at $175,000)
- $150,000 for joint filers (phases out at $250,000)
What it means for you:
- This deduction reduces your taxable income—by up to $6,000 per person—which can:
- Increase your refund
- Lower the taxes you owe
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