Here’s what HIVE AI had to say about “As a senior (65+), how do the new temporary senior standard deduction and existing age-based add-ons work for 2025–2028?”:
1) The new temporary senior deduction (tax years 2025–2028)
For tax years 2025, 2026, 2027, and 2028 (i.e., taxable years beginning before January 1, 2029), there is an additional deduction of $6,000 for each qualified individual who is age 65+ by the end of the tax year. On a joint return, that can be $12,000 if both spouses are 65+. 1 4
Income phaseout (applies each year 2025–2028)
The $6,000 amount is reduced (not below zero) by 6% of the amount your modified adjusted gross income (MAGI) exceeds:
- $75,000 for non-joint filers, or
- $150,000 for joint filers. 1 5
MAGI for this purpose is AGI increased by amounts excluded under sections 911, 931, or 933. 1
Eligibility/filing restrictions
- SSN requirement: you only get the deduction for a qualified individual if that person’s Social Security number is included on the return. 1
- Married taxpayers: the deduction generally applies only if you file a joint return. 1 5
Standard vs itemized
This senior deduction is separate from (and in addition to) the existing age-based additional standard deduction, and it is available whether you take the standard deduction or itemize. 6
2) The existing age-based additional standard deduction (65+ add-on)
This is the long-standing “additional standard deduction” for being age 65+ (and a separate additional amount if blind). It’s part of the standard deduction calculation when you do not itemize; it increases your standard deduction when you check the age/blind boxes on Form 1040/1040-SR. 2
How it works for 2025–2028
- You can still claim the age-65 additional standard deduction in 2025, 2026, 2027, and 2028 if you are 65+ at year-end (and/or blind), even if you also qualify for the new temporary $6,000 senior deduction. The new senior deduction is intended to stack on top of the existing age-based add-on (it does not replace it). 6
- The age/blind add-on amounts are adjusted over time (they’re not a fixed $600/$750 anymore in practice because the IRS publishes inflation-adjusted “additional standard deduction amounts” each year). For 2025 specifically, the additional standard deduction amounts are $1,600 (married or qualifying surviving spouse) or $2,000 (unmarried and not a surviving spouse). 3
3) Putting it together (what you can claim in 2025–2028)
If you are 65+ in 2025–2028 and otherwise eligible:
- If you take the standard deduction: your total deduction can include (a) your basic standard deduction, plus (b) the age-65 additional standard deduction, plus (c) the new $6,000-per-eligible-individual senior deduction (subject to MAGI phaseout and joint/SSN rules). 4 3
- If you itemize: you don’t get the standard deduction (including its age-65 add-on), but you may still be able to claim the new $6,000-per-eligible-individual senior deduction because it’s available to itemizers too. 6
If you tell me your filing status (single, MFJ, etc.) and whether one or both spouses are 65+ for each year, I can illustrate the stacking with an example for 2025 and explain how the phaseout would apply at your MAGI level.
Sources
1 – One Big Beautiful Bill Act Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction 📄 Summarize
2 – IRC § 63(f) 📄 Summarize
3 – Rev. Proc. 2024-40 📄 Summarize
4 – One, Big, Beautiful Bill provisions
5 – How to update withholding to account for tax law changes for 2025
6 – One, Big, Beautiful Bill Act: Tax deductions for working Americans and seniors
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