AI Overview
For the 2026 tax year (filing in 2027), seniors aged 65+ can claim a new $6,000 enhanced deduction ($12,000 for married couples) under the "One, Big, Beautiful Bill". This is in addition to the traditional extra standard deduction, bringing potential, non-indexed, per-person deductions to $6,000 plus the inflationary adjusted standard amount.
Key Senior Tax Deduction Changes for 2026
- Traditional Extra Standard Deduction: For 2026, the traditional additional standard deduction for over-65 individuals increases to $2,050 for singles/heads of households, and $1,650 per qualifying spouse for married couples.
- Availability: The $6,000 deduction is available even if you itemize.
- New "Senior Bonus" Deduction: An additional $6,000 deduction is available for taxpayers aged 65 and older from 2025–2028.
- Married Couples: If both spouses are 65 or older, they can claim a $12,000 total deduction on a joint return.
- Income Limits:
This deduction starts to phase out if Modified Adjusted Gross Income (MAGI) exceeds $75,000 for single filers or $150,000 for married couples filing jointly.
