Ask the Tax Editor: Questions on the Senior Deduction and Tax Filing

Each week, in our Ask the Editor series, Joy Taylor, The Kiplinger Tax Letter editor, answers questions on topics submitted by readers. In the Ask the Editor July 18, 2025 column, she answered four questions on the new $6,000 senior deduction. This week she's looking at five more questions on the topic. (Get a free issue of The Kiplinger Tax Letter or subscribe.)

1. What is the new $6,000 senior deduction?

Question: I heard that there is a new $6,000 tax deduction for seniors. Can you explain it?

Joy Taylor: Last July's "One Big Beautiful Bill" created a new senior deduction of $6,000 per filer age 65 and older. Married couples with both spouses 65 and older can deduct $12,000 on a joint return. This deduction is available to taxpayers who claim the standard deduction and to those who itemize on Schedule A of the Form 1040 or 1040-SR. This deduction is temporary, first taking effect on 2025 tax returns that you are filing this year, and ending after 2028.

Not every senior will qualify. The deduction begins to phase out at modified adjusted gross incomes (or modified AGIs) above $150,000 on joint returns and $75,000 on single and head-of-household returns. The deduction is fully phased out once modified AGI reaches $250,000 for joint filers and $175,000 for single and head-of-household filers. Also, each eligible spouse must have a Social Security number to claim this write-off. And if married, you must file a joint return to claim the deduction.

From just $107.88 $24.99 for Kiplinger Personal Finance

Become a smarter, better informed investor. Subscribe from just ~~$107.88~~ $24.99, plus get up to 4 Special Issues

CLICK FOR FREE ISSUE

https://cdn.mos.cms.futurecdn.net/flexiimages/y99mlvgqmn1763972420.png

Sign up for Kiplinger’s Free Newsletters

Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.

Profit and prosper with the best of expert advice - straight to your e-mail.

Modified AGI for this purpose is your adjusted gross income shown on line 11 of your federal tax return, plus any foreign earned income exclusion, foreign housing exclusion, and certain excluded income received from sources in Puerto Rico, American Samoa, Guam or the Northern Mariana Islands.

2. Is the senior deduction part of the standard deduction?

Question: My husband and I are both over 65 and we take the extra standard deduction for filers 65 and older. Is the new $6,000 senior deduction part of the standard deduction or is it a separate deduction?

Joy Taylor: The senior deduction is not part of the standard deduction. It is a brand-new deduction claimed on a new IRS schedule. As I mentioned above, the $6,000 senior deduction can be taken by filers who claim the standard deduction and by filers who itemize on Schedule A.

If you are 65 or older and claim the standard deduction, you would compute your standard deduction as normal and claim it on line 12e of your Form 1040. You would also complete new Schedule 1-A to see if you are eligible for the senior deduction and, if so, claim the amount on line 13b of your 1040.

3. How does the senior deduction work if we file separate tax returns?

Question: My husband and I are both over 65. We always file separate returns using the married filing separate status. Can each of us claim the $6,000 senior deduction on our separate tax returns?

Joy Taylor: No. Since you are married, you must file a joint return to claim the senior deduction. It is not available to married couples filing separate returns. If you do file a joint return, you can claim a $12,000 senior deduction, provided your modified adjusted gross income doesn't exceed the amount to qualify for the tax break.

4. How do I claim the senior deduction on my 2025 tax return?

Question: My wife and I are both over 65. How do we claim the new senior deduction on our Form 1040?

Joy Taylor: Taxpayers who qualify for the $6,000 senior deduction use new IRS Schedule 1-A to claim it. Fill out Part I of Schedule 1-A to calculate your modified AGI, and then complete Parts V and VI. Transfer the amount on line 38 of Schedule 1-A to line 13b of the 2025 Form 1040 (or line 13c of the 2025 Form 1040-SR). You can find the instructions for this Schedule in the Form 1040 instruction.

5. How is the modified AGI phaseout calculated?

Question: I know that the $6,000 senior deduction begins to phase out at modified AGIs over $150,000 on joint returns and $75,000 on single returns and head-of-household returns. But how is this phaseout calculated?

Answer: You are correct that the $6,000 senior deduction begins to phase out at modified AGIs over $150,000 on joint returns and $75,000 on single returns and head-of-household returns. The phaseout is calculated as follows: The $6,000 amount is reduced (but not below zero) by 6 percent of so much of a taxpayer’s modified AGI as exceeds $75,000 ($150,000 in the case of a joint return). The deduction is fully phased out once modified AGI reaches $175,000 for single and head-of-household filers and $250,000 for joint filers.

Schedule 1-A, which taxpayers will use to claim the senior deduction (as well as the new deductions for qualified tips, qualified overtime pay and interest paid on auto loans) will compute the phaseout for you.

About Ask the Editor, Tax Edition

Subscribers of The Kiplinger Tax Letter, The Kiplinger Letter and The Kiplinger Retirement Report can ask Joy questions about tax topics. You'll find full details of how to submit questions in each publication. Subscribe to The Kiplinger Tax Letter, The Kiplinger Letter or The Kiplinger Retirement Report.

We have already received many questions from readers on topics related to tax changes in the One Big Beautiful Bill, retirement accounts and more. We will continue to answer these in future Ask the Editor roundups. So keep those questions coming!

Disclaimer

Not all questions submitted will be published, and some may be condensed and/or combined with other similar questions and answers, as required editorially. The answers provided by our editors and experts, in this Q&A series, are for general informational purposes only. While we take reasonable precautions to ensure we provide accurate answers to your questions, this information does not and is not intended to, constitute independent financial, legal, or tax advice. You should not act, or refrain from acting, based on any information provided in this feature. You should consult with a financial or tax advisor regarding any questions you may have in relation to the matters discussed in this article.