The standard deduction for seniors will once again be super-sized for tax year 2026. Thanks to provisions in the One Big Beautiful Bill Act, taxpayers 65 and older can claim up to an additional $6,000 without itemizing their deductions.
The bonus write-off, which is currently slated to expire in tax year 2028, is on top of the longstanding deduction for the elderly and visually impaired. It's also per individual, so married couples filing jointly can claim up to $12,000.
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Who qualifies for the new senior deduction?
To qualify for the new senior deduction, you must turn 65 by Dec. 31, 2026. The deduction is available whether you take the standard deduction or itemize, but it's subject to an income-based phaseout: For individual filers, it begins to phase out when modified adjusted gross income (MAGI) exceeds $75,000 and is completely phased out at $175,000.
For married couples filing jointly, the phaseout begins when MAGI exceeds $150,000 and is completely phased out at $250,000.
Eligible taxpayers can deduct up to $6,000 per person. A married couple filing jointly can deduct up to $12,000 if both spouses are eligible.
How to claim the new senior deduction
The bonus tax break for seniors doesn't require itemizing your deductions and can be claimed as part of your Form 1040 or 1040-SR.
When you prepare your return, you'll indicate your date of birth. If you are 65 or older, the IRS will automatically calculate your eligibility. A good tax-prep software program will flag your eligibility automatically and apply the deduction for you.
If you prepare a paper return, be sure to check the age 65+ box and include accurate Social Security numbers.
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Does this replace the existing senior deduction?
The new $6,000 senior deduction can be claimed in addition to the existing additional standard deduction for taxpayers age 65 and older. For 2026, the additional standard deduction is $2,050 for an unmarried individual and $1,650 for each qualifying married individual.
Both deductions are separate from the basic standard deduction that taxpayers can claim if they don't itemize.
Standard deduction for tax year 2026
- Single: $16,100
- Married filing jointly: $32,200
- Married filing separately: $16,100
- Head of household: $24,150
So, an individual filer age 65 or older could claim up to $24,150 in total deductions and a married couple filing jointly could claim up to $47,500.
Example: a 72-year-old earning $70,000
A 72-year-old individual filer with an income of $70,000 can claim a standard deduction of $16,100. However, they are also eligible for the existing $2,050 deduction for seniors, as well as the newer $6,000 deduction.
That adds up to $24,150 in total deductions, for a taxable income of $45,850.
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Senior deduction FAQs
What is the new deduction for seniors?
The senior deduction is an exemption for filers 65 and older introduced in the One Big Beautiful Bill Act. It allows seniors to claim an additional $6,000, whether they itemize or take the standard deduction. This is on top of the existing extra standard deduction for seniors, which is $2,050 for individual filers and up to $3,300 for joint filers.
Who is eligible for the senior deduction?
To qualify, you must be at least 65 and have a MAGI of under $175,000. Joint filers must both be at least 65 and have a combined MAGI of under $250,000.
Can I itemize and still claim the senior deduction?
Yes, the new deduction is available whether you itemize or take the standard deduction.
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