The IRS has introduced a major tax law change that provides meaningful relief to older Americans. Beginning with the 2025 tax year — the return you’ll file in 2026 — individuals age 65 and older can claim a new, additional tax deduction of up to $6,000. This change is part of the One Big Beautiful Bill Act (OBBBA), a comprehensive tax law signed in 2025.

📌 What’s the New Senior Tax Deduction?

Under the new provision:

➤ Additional Deduction Amounts

$6,000 additional deduction for each eligible individual age 65+

$12,000 total for married couples if both spouses qualify IRS

This deduction reduces your taxable income, meaning it can lower the amount of income subject to federal income tax — even if you don’t itemize. IRS

📆 Who Can Claim It?

You qualify if:

✔️ You are 65 years old or older by the last day of the tax year

✔️ You have a valid Social Security number included on your tax return

✔️ Your Modified Adjusted Gross Income (MAGI) is below certain levels (more on that below) IRS

This deduction is available to both standard deduction takers and itemizers — so you don’t have to choose between this and your other preferred method of filing. IRS

📊 Income Phase-Out Rules

The extra deduction begins to phase out when your income exceeds these MAGI thresholds:

🔸 $75,000 for single filers 🔸 $150,000 for married couples filing jointly IRS

As your MAGI goes above these thresholds, the new deduction amount is gradually reduced and eventually eliminated for higher income taxpayers. IRS

📉 How This Works With Other Deductions

This new senior deduction is in addition to:

✔️ The base standard deduction that all taxpayers get ✔️ The existing extra standard deduction for taxpayers age 65+ under prior law IRS

That means if you qualify, you can potentially stack these benefits together to reduce your taxable income by a significant amount.

Example (simplified): ✔️ Standard deduction (for your filing status)

✔️ Existing age-65+ additional amount

✔️ New senior deduction up to $6,000 = More deductions, less taxable income

🧾 When It Applies

Effective for tax years 2025 through 2028

First returns affected will be filed in 2026 for the 2025 tax year IRS

This means you’ll be able to claim it on your 2025 IRS Form 1040 or 1040-SR next year if you are age 65+ and meet the requirements.

💡 Why This Matters for Seniors

This is a significant tax break for older adults, especially retirees on fixed incomes. For many seniors:

✔️ It could significantly lower taxable income ✔️ It could reduce taxes owed — in some cases eliminating them altogether ✔️ It applies even if you file the standard deduction ✔️ It’s designed to help offset tax burdens, including taxes on Social Security benefits in some situations, though it doesn’t automatically eliminate those taxes for everyone AARP

Many senior taxpayers were unaware such a provision was coming — which makes planning ahead all the more important.

📌 Practical Tips for Tax Preparers and Taxpayers

✔️ When preparing taxes in 2026, check taxpayer age ✔️ Include valid Social Security numbers for all eligible individuals ✔️ Calculate MAGI carefully to determine how much deduction can be claimed ✔️ Consider whether this new deduction changes your choice between standard vs. itemized deductions

Professional tax preparers, like Strits Tax, can ensure the deduction is claimed correctly and maximize your benefits.

🧠 In Summary

🎯 New senior tax deduction for 2025 tax year: ✔️ Up to $6,000 per qualifying senior ✔️ $12,000 for married couples when both are 65+ ✔️ Phases out above $75K/$150K MAGI ✔️ Available even if you don’t itemize ✔️ Effective 2025–2028 IRS

This is an important update for seniors and a welcome relief for many older taxpayers preparing for next year’s tax season.