For the 2025 through 2028 tax years, the OBBB provides an additional deduction for seniors of $6,000 for taxpayers who have attained age 65 (and for joint returns, the taxpayer’s spouse if such spouse has attained age 65) by the last day of the tax year. So the total temporary additional deduction can be as much as $12,000 on a jointly filed 2025 return for a couple who are both age 65. The additional deduction applies whether or not the taxpayer itemizes deductions.
The total standard and additional deduction for seniors in 2025 can be as much as $23,750 for single and $46,700 for joint filers if both are seniors. Wow!
2025 Standard Deduction (Age 65+)
| Filing Status | Base Standard | Extra 65+ | New bonus 65+ | Total Standard |
|---|---|---|---|---|
| Single | $15,750 | $2,000 | $6,000 | $23,750 |
| Head of Household | $23,625 | $2,000 | $6,000 | $31,625 |
| MFJ, 1 age 65+ | $31,500 | $1,600 | $6,000 | $39,100 |
| MFJ, both 65+ | $31,500 | $3,200 | $12,000 | $46,700 |
This is a “below the line deduction” meaning the deduction affects calculation of tax after limitations affected by AGI. This deduction, along with the new deductions for tax on tips, tax on overtime and new car loan interest will be calculated on the new Schedule 1-A.
Without additional legislation in the future, this deduction will end with the 2028 tax year.