Standard Deduction for Seniors Over 65: 2025 Compared to 2026
The enhanced senior deduction started with the 2025 tax year, the first year most people file it. Here is how the numbers looked in 2025 and what changed for 2026.
The new senior deduction started in 2025, not 2026
This is a common point of confusion. The One Big Beautiful Bill created the enhanced $6,000 senior deduction starting with tax year 2025, the return most people filed in early 2026. It was not a 2026-only benefit. It runs through tax year 2028 unless Congress extends it.
2025 vs 2026 senior standard deduction amounts
| Component | 2025 (single, 65+) | 2026 (single, 65+) |
|---|---|---|
| Base standard deduction | $15,750 | $16,100 |
| Existing 65+/blind add-on | $2,000 | $2,050 |
| New enhanced senior deduction | $6,000 | $6,000 |
| Total | $23,750 | $24,150 |
| Component | 2025 (MFJ, both 65+) | 2026 (MFJ, both 65+) |
|---|---|---|
| Base standard deduction | $31,500 | $32,200 |
| Existing 65+/blind add-on (both) | $3,200 | $3,300 |
| New enhanced senior deduction (both) | $12,000 | $12,000 |
| Total | $46,700 | $47,500 |
The new $6,000/$12,000 senior deduction amount itself did not change between 2025 and 2026, since the law set it as a flat dollar figure rather than an inflation-indexed one. What moved is the base standard deduction and the existing age add-on, both of which the IRS adjusts for inflation every year.
The phase-out was the same both years
The new senior deduction phases out above $75,000 MAGI for single filers and $150,000 for married couples filing jointly in both 2025 and 2026, reducing by 6 cents per dollar over the threshold. This threshold, unlike the deduction amount, is also not indexed for inflation under current law, so it stays fixed through 2028 unless changed.
If you have not filed your 2025 return yet
If you are filing a 2025 return now, use the 2025 column above, not the 2026 numbers. The deduction is claimed on Schedule 1-A for both years. See the full Schedule 1-A guide for how to fill it out, and use the senior deduction calculator, which supports both tax years, to get your exact number after any phase-out.
Frequently asked questions
Was there a senior deduction for 2025?
Yes. The enhanced $6,000 senior deduction started with tax year 2025, not 2026. It is available for tax years 2025 through 2028.
Did the senior deduction amount go up for 2026?
No, the $6,000-per-person amount stayed flat between 2025 and 2026. What increased were the base standard deduction and the existing age add-on, which are indexed for inflation each year.
What is the total standard deduction for a senior filing in 2025?
$23,750 for a single filer 65 or older: $15,750 base plus $2,000 existing add-on plus $6,000 new senior deduction. A married couple both 65 or older gets $46,700 total for 2025.
Did the income phase-out threshold change between 2025 and 2026?
No. The phase-out starts at $75,000 MAGI single and $150,000 married in both years, since this threshold is not currently indexed for inflation.