What is Senior deduction?
In short
For 2025 through 2028, each taxpayer aged 65 or older can take an extra $6,000 deduction ($12,000 for a married couple who both qualify), on top of the existing additional standard deduction for age.
Key takeaways
- It is reduced by 6% of modified adjusted gross income over $75,000 ($150,000 joint).
- It is available to both itemizers and non-itemizers.
- Married taxpayers must file jointly to claim it.
Where it's tested
REG: Filing Status, Credits & Alternative Minimum Tax — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An unmarried taxpayer pays more than half the cost of maintaining a separate household that is the principal residence of the taxpayer's dependent mother. The mother does not live with the taxpayer. What filing status may the taxpayer use?