A new federal deduction worth up to $6,000 lets taxpayers 65 and older subtract more from their taxable income, starting with tax year 2025 and running through 2028. A qualifying married couple can claim up to $12,000 combined. It stacks on top of the regular extra deduction seniors already get for their age, so it's easy to miss if you assume you're already getting the full benefit.
The catch is income. The deduction shrinks as your modified adjusted gross income, or MAGI, rises past $75,000 for a single filer or $150,000 for a joint return, and it disappears completely above $175,000 single or $250,000 joint. Figure out which range you're in before you count on a specific number.
Decision
Where does your income land?
Pick your rough MAGI range so the checklist below matches your situation.
What Your Income Range Means for Your Deduction
Both spouses have to be 65 or older by December 31 of the tax year for a couple to claim the full $12,000; if only one spouse qualifies, the couple gets the single $6,000, not the full amount. The deduction applies whether you take the standard deduction or itemize, so itemizing doesn't disqualify you from it.
MAGI isn't the same number as your Social Security benefit or your account balances. It includes most taxable income sources, so a pension, part-time wages, or a large retirement account withdrawal in a given year can push you into a lower deduction even if your regular income is modest.
If a required withdrawal from a retirement account is what's pushing your MAGI higher, Required Minimum Distribution at 73: A Checklist walks through that timing separately.
How to Actually Claim It
There's no separate application. Tax software and paid preparers calculate this deduction from your date of birth and income, reporting it on Schedule 1-A of Form 1040, which flows to the deduction line on your return. If you fill out your own return by hand, confirm the current version of Schedule 1-A includes this deduction before you file.
The deduction is temporary, running only through tax year 2028 under current law, so it's worth checking each filing season rather than assuming last year's amount still applies.
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Checklist
Before you count on the full amount
Confirm these so the number holds up at filing time.
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Timeline
Work through it in this order
A little preparation now keeps filing season simple.
Check that your filing software or preparer has your correct date of birth and a running total of this year's income.
Confirm with your preparer or software that the senior deduction on Schedule 1-A is being applied, not just the standard age-65 add-on.
Review the deduction total on your return against what you expected from the checklist above.
Save your return so you can compare next year's MAGI and deduction against this year's.
Checklist
Bring these to a free tax prep appointment
A focused appointment moves faster for everyone.
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Save your income range and the questions you prepared for your tax appointment.
If You Use Free Tax Help
AARP Foundation Tax-Aide and the IRS's VITA and TCE programs prepare returns for free for many retirees, and their volunteers are trained on current-year changes like this deduction. Bringing a specific question about Schedule 1-A gets you a more useful answer than asking generally whether you qualify for "the senior deduction," since several different ones can apply at once.
