Rules
- $6,000 per eligible person 65 or older ($12,000 if both spouses qualify), 2025–2028, on top of the regular additional standard deduction ($2,050 single/HOH, $1,650 per married person in 2026).
- Reduced by 6% of MAGI over $75,000 ($150,000 joint).
- Married couples must file jointly; you need a valid SSN.
FAQ
Does the senior deduction make Social Security tax-free?
Not directly, but for many retirees the extra deduction wipes out the tax on their benefits.
Sources (checked Nov 6, 2026): IRS FS-2025-03; Rev. Proc. 2025-32.