How does the $6,000 senior deduction work?

For taxable years 2025 through 2028, each taxpayer or spouse who is 65 or older by the end of the year gets an extra $6,000 deduction, on top of the regular additional standard deduction for age. It shrinks by 6% of modified AGI above $75,000, or $150,000 on a joint return, and it is available whether or not the taxpayer itemizes.

Sources checked October 14, 2026. Current through October 13, 2026.

Who qualifies

A "qualified individual" under IRC §151(d)(5)(C) is the taxpayer, if 65 or older before the close of the taxable year. On a joint return, the spouse counts too if they are 65 or older by year end. Each qualified individual brings $6,000, so a joint return where both spouses qualify can deduct up to $12,000.

The deduction applies to taxable years beginning before January 1, 2029.

The phase-out

The $6,000 amount is reduced by 6% of modified AGI above $75,000, or above $150,000 on a joint return. Modified AGI here is AGI plus amounts excluded under IRC §§911, 931 and 933.

Example: a single filer age 70 with modified AGI of $95,000 is $20,000 over the threshold. 6% of $20,000 is $1,200, so the deduction is $6,000 − $1,200 = $4,800. At $175,000 of modified AGI it reaches zero.

Requirements

Social Security number: The return must include the SSN of each qualified individual. The statute uses the IRC §24(h)(7) definition, so an ITIN does not work.
Married filers must file jointly. A married person filing separately can't claim it.
Itemizing doesn't matter. Publication 6142 says it is available to both itemizers and non-itemizers.

Where it goes on the return

Form 1040, Schedule 1-A, Part V. The total carries to Form 1040 or 1040-SR, line 13b, or Form 1040-NR, line 13c.

Sources

IRC §151(d)(5)(C): Deduction for seniors
IRS Publication 6142 (3-2026): Additional Deduction for Seniors

Not tax advice. Check the sources against your client's facts before relying on this.