The $6,000 Senior Deduction: How It Stacks | HelloBooks How the new senior deduction stacks on the existing extra standard deduction for age, where it phases out, and which clients to review.
Clients aged 65 and over get a new deduction on top of the extra standard deduction they already had for age. For a married couple who both qualify, it can be claimed twice.
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Per eligible person
$6,000 per person
Applies: 2025 to 2028From IRS.gov · checked October 10, 2026
Each client aged 65 or over can deduct $6,000 per person, reduced once modified AGI goes over $75,000 ($150,000 joint). It sits on Schedule 1-A, so it applies whether the client itemizes or not, and it is in addition to the existing extra standard deduction for age.
An SSN is required and married couples must file jointly. A couple where only one spouse is 65 or over gets one deduction, not two.
Because the phase-out uses modified AGI, timing matters. Large IRA distributions, Roth conversions or capital gains in a single year can push a client into the phase-out for that year. Review the distribution plan for clients near the threshold before year-end.
The plain-English summary for business owners
New form · tax year 2025 onward
Reference · 2025 and 2026
Schedule 1-A · car loan interest
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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