The deduction is $6,000 for a filer 65 or older and, on a joint return, another $6,000 for a spouse 65 or older, for tax years 2025 through 2028. U.S. Code
It comes on top of the existing extra standard deduction for people 65 and older. IRS
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Senior Deduction Calculator
Answer up to four questions to estimate the $6,000 senior deduction from the 2025 tax law and what it could save. It covers the common rules, and each result names what could change it.
How this calculator works:
- The deduction is $6,000 for a filer 65 or older and, on a joint return, another $6,000 for a spouse 65 or older, for tax years 2025 through 2028. U.S. Code
- The $6,000 shrinks by 6% of the part of modified adjusted gross income above $75,000, or above $150,000 on a joint return. U.S. Code
- On a joint return where both spouses qualify, each spouse’s $6,000 is reduced by the same amount. IRS
- Married taxpayers must file a joint return to claim it. U.S. Code
- Each qualifying person needs a valid Social Security number on the return. U.S. Code
How the Senior Deduction Works
- The deduction is $6,000 for a filer 65 or older and, on a joint return, another $6,000 for a spouse 65 or older, for tax years 2025 through 2028. U.S. Code
- The $6,000 shrinks by 6% of the part of modified adjusted gross income above $75,000, or above $150,000 on a joint return. U.S. Code
- On a joint return where both spouses qualify, each spouse’s $6,000 is reduced by the same amount. IRS
- Married taxpayers must file a joint return to claim it. U.S. Code
- Each qualifying person needs a valid Social Security number on the return. U.S. Code
Who Qualifies
- For 2025, Schedule 1-A counts a filer, or a spouse on a joint return, born before Jan. 2, 1961, which includes a Jan. 1, 1961, birthday. IRS
- Each qualifying person needs a valid Social Security number on the return. U.S. Code
- Married taxpayers must file a joint return to claim it. U.S. Code
- It’s available whether or not a taxpayer itemizes. IRS
How Income Phases It Out
- The $6,000 shrinks by 6% of the part of modified adjusted gross income above $75,000, or above $150,000 on a joint return. U.S. Code
- On a joint return where both spouses qualify, each spouse’s $6,000 is reduced by the same amount. IRS
- On the 2025 forms, modified adjusted gross income is the adjusted gross income on Form 1040 or 1040-SR, line 11b, plus any excluded income from Puerto Rico and the amounts on Form 2555, lines 45 and 50, and Form 4563, line 15. IRS
What It Could Save
- A deduction lowers taxable income, so it saves roughly the deduction times the tax rate on the top layer of that income, and nothing on income that wouldn’t have been taxed. IRS
- Federal income tax is charged in layers from 10% to 37%, and each higher rate applies only to the income in its layer. IRS
Claiming It
- It’s claimed on Schedule 1-A of Form 1040, Part V. IRS
- It took effect for 2025 and runs through 2028. IRS