Senior Deduction Documents Checklist (Age 65+) | HelloBooks Senior deduction documents: proof of age 65 by year end, SSN for each qualifying person, joint filing for married clients, and income records for the phase-out.
The senior deduction is up to $6,000 per person for each qualifying person. The documents are simple; the work is checking age, SSN, filing status and income against the phase-out.
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Income
Phase-out starts Over $75,000 ($150,000 joint) of modified AGI.
IRS FS-2025-03 says the taxpayer must attain age 65 on or before the last day of the taxable year, the return must include the SSN of each qualifying individual, and married taxpayers must file jointly to claim it.
The deduction is in addition to the existing extra standard deduction for age, so clients who already got that still need this checked.
The deduction phases out with income starting Over $75,000 ($150,000 joint). Collect every income document early so you can tell clients near the threshold whether timing decisions, such as a retirement distribution, matter for next year.
Most of this is already in the client file from prior years. Confirm rather than re-request: date of birth, SSN and filing status rarely change.
Document collection · Schedule 1-A
Document collection · Schedule 1-A
For CPA and EA firms · documents
Every federal change for the 2025 and 2026 seasons
General information for tax and accounting professionals, not legal advice. Rules are summarised from the primary sources listed on the date shown; read the current text before relying on it.
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