For the 2025 tax year (returns filed in early 2026), taxpayers who are seniors (age 65+) or blind can claim additional standard deduction amounts on top of their base standard deduction. This post explains the specific thresholds, phase‑outs, and examples.
📌 Base Standard Deduction (2025)
- Single or Married Filing Separately: $15,750
- Head of Household: $23,625
- Married Filing Jointly or Qualifying Surviving Spouse: $31,500
These figures reflect adjustments under the July 2025 “One Big Beautiful Bill” :contentReference[oaicite:0]{index=0}.
🔍 Extra Standard Deduction for Age 65 or Blind (Existing Law)
| Filing Status | Age 65 or Blind (per person) |
Both Age 65 & Blind (per person) |
|---|---|---|
| Single / Head of Household | $2,000 | $4,000 |
| Married Filing Jointly or Separately | $1,600 | $3,200 |
These extra deductions are added per qualifying individual under existing IRS rules :contentReference[oaicite:1]{index=1}.
🎁 New Bonus Deduction for Seniors (2025–2028)
- Effective 2025 through 2028, individuals aged 65 or older may also claim a **bonus deduction** of up to **$6,000** (or $12,000 for a married couple if both qualify).
- This is in addition to the regular extra deduction above.
- The bonus phases out when **modified adjusted gross income (MAGI)** exceeds **$75,000** (single) or **$150,000** (married filing jointly), and ends at **$175,000** (single) or **$250,000** (joint) :contentReference[oaicite:2]{index=2}.
📅 Combined Deductions: Sample Scenarios
- Single filer age 65 or blind:
$15,750 (base) + $2,000 (extra) + $6,000 (bonus) = **$23,750** total deduction. - Married couple, both 65 or older but not blind:
$31,500 (base) + $3,200 (extra: $1,600 each) + $12,000 (bonus: $6,000 each) = **$46,700** total. - Married filing jointly: one spouse 65+, one spouse blind:
Base $31,500 + extra $1,600 + extra $3,200 + bonus total $12,000 = **$48,300** (if both meet income limits).
Note: Couples could cross-check that both spouses meet eligibility and MAGI limits to claim the full bonus deduction.
💡 Key Eligibility Points
- To qualify, you must be age 65 or older on or before December 31, 2025.
- The standard extra deduction applies whether you itemize or not; similarly, the bonus deduction may be claimed even if itemizing :contentReference[oaicite:3]{index=3}.
- You need to have a Social Security Number for each qualifying individual on the return.
- The bonus deduction phases out with rising MAGI and ends entirely at specified income caps.
✅ Summary Table
| Category | Single / HoH | Married Filing Jointly |
|---|---|---|
| Base Standard Deduction | $15,750 | $31,500 |
| Extra for Age 65 or Blind (each) | $2,000 | $1,600 × per person |
| Bonus for Seniors (temporary) | $6,000 (phases out above MAGI $75K) | $12,000 if both qualify (phases out above MAGI $150K) |
✔️ Final Takeaway
If you’re age 65 or older—or blind—you qualify for both the regular extra deduction and a new bonus deduction in 2025. Be sure to check your MAGI to determine if the bonus phases out. When added to the base standard deduction, these enhancements can significantly reduce your taxable income.
Need help calculating your total deduction or checking eligibility? Share your filing status, age/blind status, and your projected MAGI limits—I’d be glad to help!
