If you’re 65 or older, the One Big Beautiful Bill Act (OBBB) offers a temporary extra tax break from 2025 through 2028. Taxpayers aged 65 or older at the end of the year can claim an additional $6,000 deduction per person. This is in addition to your standard deduction and the existing extra standard deduction for age or blindness. If you and your spouse are both 65+, you could receive an extra $12,000 in deductions. 

You’re considered 65 on the day before your 65th birthday. For example, if you turn 65 on January 1, 2026, you’re considered 65 for the 2025 tax year. 

You qualify if you are age 65 or older, have a valid Social Security Number, meet the income limits, and, if married, file jointly. The deduction isn’t available to non-resident aliens or to married taxpayers who file separately. 

Here’s the catch: the income phaseout starts surprisingly low—at just $75,000 in modified adjusted gross income (MAGI) for singles and $150,000 for joint filers. This is much lower than many other tax break thresholds, so higher-income seniors could lose part or all of the deduction. The deduction is reduced by 6% of the amount over these thresholds. For example, a single filer with $85,000 MAGI would see their $6,000 deduction reduced by $600 to $5,400. MAGI here means adjusted gross income plus certain excluded foreign or U.S. territory income. 

This deduction applies whether you take the standard deduction or itemize. To claim it, you must list the SSN of the qualifying individual(s) on your return. Missing or incorrect SSNs can delay or disallow the deduction. 

The $6,000 senior deduction is in addition to your standard deduction and the existing extra standard deduction for age. It can be combined with itemized deductions, and personal exemptions remain eliminated for all taxpayers, making this deduction a rare exception. 

Common misconceptions include thinking it’s permanent (it expires after 2028 unless extended), that it’s only for standard deduction filers (it’s not), that it has no income limit (it does), that it replaces the existing age-based standard deduction (it doesn’t), and that it’s automatic (you must claim it). 

Example: A married couple, both 66, filing jointly in 2025 with MAGI of $140,000 would get a $31,500 standard deduction, $3,100 extra for age, and $12,000 senior deduction totaling $46,600 in deductions. With MAGI of $170,000, their senior deduction would drop to $10,800 after phaseout. 

This provision was included in OBBB to offer targeted relief to older Americans, especially those with moderate incomes, but it’s temporary. Planning ahead can help you get the full benefit while it lasts, especially if your income is near the low phaseout threshold.