8522.4 / What is the temporary “senior deduction” deduction for taxpayers age 65 and over?
The 2025 OBBB created a new senior deduction that provides a $6,000 deduction for taxpayers who have reached age 65 by the end of the tax year. The senior deduction is available regardless of whether the taxpayer itemizes or elects to take the standard deduction.
The deduction is subject to phaseout based on modified adjusted gross income. Once a taxpayer’s modified adjusted gross income, or MAGI, reaches $75,000 ($150,000 for joint returns), the deduction gradually phases out.
Planning Point: The senior deduction does not technically change the rules governing how Social Security benefits are taxed. However, it may indirectly reduce the amount of Social Security benefits that are taxed because of the tiered approach that is used to determine how much of a taxpayer’s Social Security benefits are taxed. See Q8568 for more information on how Social Security benefits are taxed.
The deduction is temporary and, under current law, will be available for 2025, 2026, 2027 and 2028. A Social Security number is required.If the taxpayer is married, a joint return is also required.