How does the new $6,000 senior deduction work?
The short answer
For tax years 2025 through 2028, anyone who is 65 or older on December 31 can deduct an extra $6,000, and a married couple filing jointly where both spouses qualify can deduct $12,000. It's separate from the standard deduction and you get it whether you itemize or not. The deduction shrinks once modified adjusted gross income passes $75,000 for single filers or $150,000 for joint filers.
Who qualifies
You qualify for a tax year if you're 65 or older on December 31 of that year. It doesn't matter whether you've started taking Social Security, or whether you're still working. You do need a valid Social Security number.
If you're married, you have to file jointly to claim it. Filing separately means neither spouse gets it, even if both are old enough.
What it's worth
Every person who is 65 or older gets their own $6,000. On a joint return where both spouses are 65 or older, that's $12,000.
A deduction lowers the income you're taxed on, not the tax itself. At a 22% marginal rate, $12,000 of deduction is about $2,640 less tax. That's a hypothetical example that assumes both spouses are 65 or older with income below the phase-out threshold, and it ignores state taxes and credits, so your result will differ.
How your income reduces it
The $6,000 shrinks by 6 cents for every dollar of modified adjusted gross income (MAGI) above the threshold for your filing status. Above the top of that range it's gone entirely.
The reduction is applied to each qualifying person separately. A couple who are both 65 give up $120 of deduction for every $1,000 of income inside the range.
- Single filers: the reduction begins at $75,000 of MAGI and nothing is left at $175,000.
- Joint returns: the reduction begins at $150,000 of MAGI and nothing is left at $250,000.
How you claim it
You get this whether you take the standard deduction or itemize. It also sits on top of the additional standard deduction for people 65 and older, which hasn't changed. You claim it on your return.
How long it lasts and what to watch
The deduction covers 2025, 2026, 2027 and 2028. Unless Congress passes something else, it ends after 2028 and the rules go back to what they were before.
Your income for the year decides how much of it you keep. MAGI is what the phase-out measures, and in retirement that number moves with withdrawals, Roth conversions and capital gains. It helps to know where you'll land before December 31.
Takeaway
If you're 65 or older, your modified adjusted gross income for the year decides how much of the $6,000 you keep, so it's worth checking where you'll land before December 31.
Related questions
Do I have to be collecting Social Security to get the senior deduction?
No. You qualify if you're 65 or older on December 31, whether or not you've started Social Security and whether or not you're still working. You do need a valid Social Security number.
Can I claim it if I take the standard deduction?
Yes. It applies whether you take the standard deduction or itemize, and it sits on top of the existing additional standard deduction for people 65 and older.
Can a married couple filing separately claim it?
No. Married taxpayers have to file jointly to claim it. Filing separately means neither spouse gets it, even if both are 65 or older.
Sources
Federal law as enacted by the One Big Beautiful Bill Act (Internal Revenue Code section 151(d)(5)), current as of July 2026 and subject to change.
Disclosures
This material is provided by Cornerstone Wealth Partners for educational and informational purposes only and does not constitute investment, legal, or tax advice. It is not a substitute for individualized guidance from a qualified tax professional, and you should consult one before acting on anything described here. Descriptions reflect federal law as enacted by the One Big Beautiful Bill Act (Internal Revenue Code section 151(d)(5)), current as of July 2026 and subject to change; state tax treatment may differ. Eligibility requires a valid Social Security number, and married taxpayers must file jointly. The deduction is reduced by 6% of modified adjusted gross income above $75,000 for single filers and $150,000 for joint filers, applied separately to each qualifying individual. The $2,640 figure is a hypothetical illustration of $12,000 multiplied by a 22% marginal federal rate, assuming both spouses are age 65 or older with income below the phase-out threshold; it ignores state taxes, credits, and any other provision that may apply, and your result will differ. Cornerstone Wealth Partners is a registered investment adviser; registration does not imply any particular level of skill or training.
This article is for educational purposes only and is not personalized investment, tax, or legal advice. Talk with a qualified professional about your situation.