OBBB added a new federal deduction that’s simple on the surface and easy to miss in practice: a $6,000 deduction for eligible individuals age 65+ for tax years 2025–2028. If both spouses qualify, it can be $12,000—but only if you meet the income rules and filing conditions.

This is one of those changes where filing-season errors will come from software settings, income phaseouts, and people confusing it with the older senior standard deduction add-on.

1) What it is: $6,000 per eligible person (2025–2028)

For tax years 2025 through 2028, eligible taxpayers can claim an additional deduction of:

$6,000 for one qualifying individual age 65+, or
$12,000 if both spouses qualify on a joint return.

This is a deduction, not a credit—so the benefit depends on your marginal tax rate.

2) Who qualifies (eligibility mechanics that matter)

Age test (the simplest rule)

You qualify if you’re age 65 or older. The IRS frames it as “individuals age 65 and older” for the deduction.

Common-sense read: If you turned 65 anytime in calendar year 2025, you’re 65 by year-end and should be eligible for the 2025 tax year.

Filing + identification conditions (easy to miss)

The IRS guidance includes basic conditions like:

you must include a Social Security Number on the return, and
if married, you generally must file jointly to claim the deduction for both spouses.

(If you file separately, don’t assume you’ll get the same result—run it both ways.)

3) The phaseout: where people lose the deduction without realizing it

This deduction phases out based on modified adjusted gross income (MAGI):

Phaseout begins when MAGI exceeds $75,000 (single) or $150,000 (married filing jointly).

What to tell clients: If you’re near those thresholds, a bonus, Roth conversion, capital gains, or a big distribution can dilute or eliminate the deduction.

4) The biggest confusion point: this is in addition to the existing senior standard deduction add-on

Most people already know there’s an additional standard deduction amount for age 65+ (and for blindness). The new $6,000 senior deduction is separate and is in addition to the existing senior add-on. The IRS makes this clear in its OBBB explanations.

Why this matters: Some filers (and some preparers) will assume the new deduction “replaces” the old one. It doesn’t.

5) Common misreads (where returns get filed wrong)

“I’m 65 in 2026, so I can take it on my 2025 return.”
No—this is a tax-year-based deduction. You need to meet the age requirement for the tax year you’re filing.
“We file MFS; we’ll still get the full $12,000.”
Not necessarily. Filing status rules matter. Run the scenarios.
“My income is too high; this doesn’t apply.”
Maybe. The phaseout starts at $75k/$150k MAGI, but you may still get a partial deduction depending on where you land.
“My software will catch it.”
Usually—but the first year of any new deduction is when inputs and data-mapping errors happen. Verify.

6) Filing-season checklist (fast)

If you’re 65+ (or helping parents):

Confirm date of birth is correctly entered in the software/workpapers.
Confirm the return reflects:
- the existing additional standard deduction for 65+, and
- the new $6,000 senior deduction (if eligible).
Check MAGI vs $75k/$150k thresholds so you know whether the deduction should be full/partial/none.