Standard Deduction for Taxpayers 65 and Older: 2026 Amounts and the New $6,000 Senior Deduction

If you’re 65 or older, you get a larger standard deduction than younger taxpayers. Starting with 2025 returns, you may also qualify for a separate senior deduction of up to $6,000. The two stack, which can lower your taxable income considerably.

2026 standard deduction

• Single and married filing separately: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150

Additional standard deduction for age 65 and older

If you or your spouse are 65 or older, your standard deduction increases further for 2026:

• Single or head of household, 65+: add $2,050. A single filer 65 or older has a standard deduction of $18,150.
• Married, 65+: add $1,650 for each spouse 65 or older. If both spouses qualify, that’s an extra $3,300, for a total of $35,500.

The new $6,000 senior deduction (2025–2028)

The One Big Beautiful Bill Act, signed in July 2025, added a temporary deduction for tax years 2025 through 2028. It is in addition to the age-65 amount above.

• Up to $6,000 per person, or $12,000 for a married couple filing jointly when both spouses qualify.
• You must be 65 by December 31 of the tax year.
• Available whether you itemize or take the standard deduction.
• Income limit: the deduction phases out when modified adjusted gross income exceeds $75,000 for single filers or $150,000 for joint filers.
• Married couples must file jointly to claim it, and each qualifying person needs a valid Social Security number on the return.

What it adds up to

For 2026, a single filer 65 or older could deduct up to $24,150 in total. A married couple filing jointly, both 65 or older, could deduct up to $47,500. The senior deduction amount depends on your income, so your actual figure may be lower.

Source: IRS: filing season updates and resources for seniors.

How to maximize your savings

At DeLaney & Co. CPA, we help individuals and couples in Lancaster and across Fairfield County take full advantage of the deductions and credits they qualify for.