The $6,000 Senior Deduction for Age 65 and Older
Published November 5, 2026
Federal law adds a new deduction for taxpayers age 65 and older. For tax years 2025 through 2028, the deduction is $6,000 for each eligible person. It is in addition to the extra standard deduction that seniors already receive. IRS: Tax deductions for working Americans and seniors
Who qualifies
You qualify if you reach age 65 on or before the last day of the tax year. The IRS says the deduction is available whether you itemize or take the standard deduction. IRS: Tax deductions for working Americans and seniors
How much you can claim
The deduction is $6,000 per eligible individual. Each person's amount is separate, so a joint return adds the two amounts together. On a joint return where both spouses qualify, the total is $12,000. Each spouse's deduction is figured on that spouse's own age. IRS: Tax deductions for working Americans and seniors
Illustration only, with made-up numbers. Ruth is 67 and files alone. Her income is below the income limit. She can claim the $6,000 deduction on top of her other deductions. Her husband Sam is 63, so he does not qualify for this deduction on that year's return.
Income limits
The deduction phases out at higher incomes. The IRS limit starts at modified adjusted gross income over $75,000, or over $150,000 on a joint return. Each $6,000 amount is reduced by 6% of the amount by which your MAGI is over that limit, and it cannot go below zero. For example, if MAGI is $10,000 over the limit, the reduction is $600. The steps are on Schedule 1-A, Part V, lines 31 to 35. IRS: 2025 Schedule 1-A (Form 1040), Part V
Joint returns
To claim the deduction, married taxpayers must file a joint return. Both spouses' Social Security numbers must appear on the return. The IRS lists this as a requirement for the qualifying individuals. IRS: Tax deductions for working Americans and seniors
Where to report it
The deduction is reported on Schedule 1-A (Form 1040), line 37. IRS: 2025 Schedule 1-A (Form 1040), line 37
Foreign tax credit filers
If you file Form 1116, the senior deduction is removed from taxable income when figuring the foreign tax credit limit. The IRS explains this in the Form 1116 instructions. IRS: Instructions for Form 1116
Common questions
Does this replace the extra standard deduction for seniors? No. The IRS describes the $6,000 deduction as an addition to the extra standard deduction that seniors already receive. IRS: Tax deductions for working Americans and seniors
What if I reach age 65 late in the year? The age test is met if you reach age 65 on or before the last day of the tax year. Check your birth date against the end of that year before you claim the deduction.
Do I still need records if my income is low? Yes. The income limit is only one condition. The Social Security number and joint-filing rules still apply, so keep records that show your age and filing status.
Records to keep
Keep a copy of a document that shows each person's birth date, such as a birth certificate or the Social Security record that shows age. Keep the return and the Schedule 1-A worksheet with your tax records. Write down the date of each birth, so you can check the age test quickly in later years.
Steps to take
- Check the age of each taxpayer and spouse on December 31 of the tax year.
- Check your modified adjusted gross income against the $75,000 or $150,000 limit. If your income is near that line, double-check the figures before you file.
- If you file jointly, confirm that both Social Security numbers are on the return.
- Figure the deduction and report it on Schedule 1-A (Form 1040), line 37.
- Keep your records with your return.
General information, not advice about your return.
Sources: Sources: IRS, Tax deductions for working Americans and seniors (https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors); IRS, 2025 Schedule 1-A (Form 1040), Part V (https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf); IRS Instructions for Form 1116, 2025 (https://www.irs.gov/instructions/i1116); IRS, Publication 514 (https://www.irs.gov/publications/p514) This is general information, not advice about your specific return.
