An additional $6,000 federal deduction for taxpayers age 65 or older, for tax years 2025 through 2028, on top of the existing extra standard deduction for seniors. It phases out above $75,000 of modified AGI ($150,000 joint).
It is available whether you itemize or take the standard deduction, which makes it unusual. Married couples both over 65 can each claim it.
No. Social Security benefits are taxed the same way as before. This is a separate deduction that happens to help many retirees.
Source: Public Law 119-21 (OBBBA), section 70103
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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