New $6,000 deduction for seniors

With the tax law updates from the One Big Beautiful Bill Act (OBBBA), taxpayers over age 65 now qualify for a new senior tax deduction. Seniors may be able to claim it regardless of whether they choose to itemize or claim the base standard deduction.

If you’re unsure how this could impact you, don’t stress. H&R Block is here to help! In this article, we’ll break down what the new tax deduction for seniors over 65 means and who may be eligible to claim it. Of course, at tax time, we’ll be right by your side to help you claim the deduction and help you get your maximum refund.

What is the tax deduction for seniors over 65?

The tax deduction for seniors over 65 or older is a new tax introduced with the One Big Beautiful Bill Act. It allows them to claim an additional deduction of up to $6,000 on top of either:

• The base standard deduction (available to all Americans)
• Itemized deductions

You may have heard this called the standard deduction for seniors, but that is not its official name.  See the breakdown below to understand the deductions available for seniors.

Who qualifies for the new $6,000 tax deduction for seniors?

Not everyone will qualify for this new deduction. To claim the new deduction for seniors, you must meet the following criteria:

• Be 65 or older by the end of the tax year.
• Have a work-authorized Social Security number.
• Use any Filing Status other than Married Filing Separately.

The deduction includes a phase-out range as shown below. If your Modified Adjusted Gross Income (MAGI) is between the phase out range, the amount of the deduction you can claim will be reduced.

• The phase-out range is $75,000-$175,000 for those filing as Single. 
• The phase-out range is $150,000-$250,000 for those Married Filing Jointly.

Here’s how the phase out works. Once your income crosses the threshold, the deduction is reduced by six cents for every $1 over the threshold amount. 

For example, If you are a Single filer, and your MAGI is $100,000, your income is $25,000 over the $75,000 threshold. Your deduction would be reduced by $1,500 ($25,000 x $0.06), leaving you with a $4,500 senior deduction instead of the full $6,000. 

When is the deduction for seniors over 65 available? When can I claim it?

The senior tax deduction starts in 2025 and is available through tax year 2028. So, if you qualify for the deduction, you’ll be able to claim it on your annual tax return during those years.

Should seniors itemize or take the standard deduction?

As in any tax year, you will want to choose the option that has the larger tax benefit for you. That could be itemizing or claiming the base standard deduction. Then the new senior deduction would be added to that amount. 

Itemizing may make sense if you have:

• High medical expenses
• Large charitable contributions
• Significant mortgage interest or property taxes

Not sure which is better? H&R Block’s standard vs. itemized deduction guide can help you understand this concept. If it’s more beneficial to itemize, you’ll use Schedule A to help determine your deduction.

Senior deduction 2025, plus the base standard deduction and additional standard deduction for 65 and over

As noted above, it can get confusing and incorrect to refer to this new deduction as a “standard deduction for seniors”— and that’s because there is a standard deduction (for all) and an additional standard deduction for those 65 and over.  With all the similar sounding names, it may help to see these deductions in action.

Here’s a breakdown of the math for the 2025 standard deduction amounts paired with the existing “additional” standard deduction for those age 65 and over and the new tax deduction.   

Notes: The base standard deduction is adjusted for inflation annually. Couples who use the Married Filing Separately status are not able to claim the new tax deduction for seniors 65 or over

Deduction for seniors FAQ

What is the extra standard deduction for seniors over 65?

Similar to the references above, the “extra” standard deduction for seniors over 65 is an unofficial  way some may to refer to the new deduction for seniors that is part of the Trump Plan tax relief from 2025. Check out the table above for a breakdown.

So, do seniors over 65 get an extra tax deduction? Why is it extra?

Seniors will get an extra deduction because it’s added on top of the standard deduction for your filing status or on top of your itemized deductions.

What is the tax deduction for seniors over 65 exactly?

For 2025, the extra deduction is:

• $6,000 per qualifying senior
• Applies to each spouse if both are 65 or older. That means a married couple where both spouses are over 65 could receive an additional $12,000 by claiming this new deduction.

What is the Social Security deduction for OBBB?

The new tax law did not create a deduction specifically for Social Security. However, seniors who receive Social Security may be eligible for the new Senior Deduction. It is not necessary for seniors to receive Social Security to claim the new deduction.

Get help claiming the Senior Standard Deduction from H&R Block

Navigating tax changes can be tricky—but you don’t have to do it alone. Whether you choose to file with a tax pro or file with H&R Block Online, H&R Block is here to help you maximize your senior tax deduction and understand how it affects your return. We’ll help you file with confidence, knowing you’re getting your maximum refund.