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Enhanced Senior Deduction
Additional $6,000 per person standard deduction for taxpayers 65 and older under the OBBB Act.
$6,000
Per qualifying person
Age 65+
Qualification age
$75K/$150K
Phase-out starts
How It Works
The OBBB Act significantly enhances the senior standard deduction:
OBBB Senior Deduction
Deduction per qualifying person:$6,000
Maximum for MFJ (both 65+):$12,000
Phase-out starts (Single/MFS/HoH):$75,000 MAGI
Phase-out starts (MFJ):$150,000 MAGI
Phase-out Formula
The deduction is reduced by $200 for every $1,000 of MAGI over the threshold. This is a NEW requirement under OBBB - previous senior deductions had no income limits.
Eligibility & How to Claim
✅ Who Qualifies
- You or your spouse (if MFJ) are 65+ by Dec 31
- Subject to income phase-out (see above)
- Available with standard OR itemized deductions
- Cannot be claimed by dependents
- Each qualifying person gets $6,000
📋 How to Claim
- Complete Schedule 1-A, Line 3
- Apply phase-out worksheet if over threshold
- Transfer to Schedule 1, then Form 1040
- Additional to regular standard deduction
Example Calculations
Single filer, age 67, $60K MAGI:
Full deduction: $6,000 (under phase-out)
Full deduction: $6,000 (under phase-out)
MFJ, both spouses 65+, $120K MAGI:
Full deduction: $12,000 (under phase-out)
Full deduction: $12,000 (under phase-out)
Single filer, age 70, $85K MAGI:
Reduction: ($85K - $75K) ÷ $1K × $200 = $2,000
Final deduction: $6,000 - $2,000 = $4,000
Reduction: ($85K - $75K) ÷ $1K × $200 = $2,000
Final deduction: $6,000 - $2,000 = $4,000
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