The $6,000 Senior Deduction: What Turning 65 Means for Your 2026 Taxes

A new tax deduction for people 65 and older took effect for the 2025 tax year. The IRS calls it the enhanced deduction for seniors. You may have heard about it but not be sure whether it applies to you.

This article explains the basics in plain language. It is educational only. Please confirm your situation with your tax professional.

According to the IRS: (IRS)

• For tax years 2025 through 2028, individuals age 65 and older may claim an additional deduction of $6,000.
• It is in addition to the existing additional standard deduction for seniors.
• It applies per eligible person, so $12,000 for a married couple if both spouses qualify.
• It phases out for modified adjusted gross income over $75,000, or $150,000 for joint filers.
• You must be 65 on or before the last day of the tax year.
• It is available whether you itemize or take the standard deduction.
• You must include the Social Security number of the qualifying person, and if married, file jointly.

(IRS, Working Families Tax Cuts)

Under current law, this deduction is scheduled to end after the 2028 tax year. Congress could change that; for now, the law ends it after 2028.

If you turn 65 by December 31, 2026, you may qualify for the 2026 tax year. If you are in your early 60s, the deduction may be available for only a few years of your retirement, or not at all, depending on your birth year.

Above the income thresholds, the deduction shrinks. Under the law, the $6,000 is reduced by 6% of modified adjusted gross income above those thresholds. (Internal Revenue Code section 151(d)(5)(C), added by Public Law 119-21) Because the phaseout depends on modified adjusted gross income, things like IRA withdrawals, Roth conversions, and capital gains can affect it.

That is a reason to look at the whole year, not one transaction, before December 31. Required minimum distributions can also raise income later; see our RMD guide.

• Do I (and my spouse) turn 65 by the end of this tax year?
• Where is our expected modified adjusted gross income relative to the phaseout?
• Are any year-end decisions, like a Roth conversion or a large withdrawal, likely to change that?
• If I am recently widowed, how does my filing status affect this?

Filing status can change after the loss of a spouse. That can change which thresholds apply. Ask your tax professional to walk through your specific year. Our first 90 days checklist may help with other early steps.

A deduction is a tool, not a goal. The goal is a clear, faithful plan for what God has entrusted. Knowing the rules helps you make calm decisions instead of rushed ones in December. Learn how we approach retirement planning in The Woodlands.

Curious how taxes fit into your retirement paycheck? Start with the Free Retirement Paycheck Readiness Scorecard or request a Retirement Clarity Call. You can call our office at 620-670-9455.

I'm Will Snodgrass, a CFP® professional and fiduciary asset manager with Matt25 Capital, serving Christian households in The Woodlands, Houston, and across Texas.