2026 Filing Season Change
Enhanced Senior Standard Deduction: Extra $4,000 for Taxpayers 65+ (2025)
Seniors age 65 and older receive an additional $4,000 standard deduction on top of the normal amount for 2025 returns, providing significant tax relief for retirees.
Who Qualifies
Taxpayers who are age 65 or older by December 31, 2025 (born before January 2, 1961) and who take the standard deduction. Both spouses can claim the additional amount if both are 65+.
Key Facts
Additional $4,000 standard deduction per qualifying person age 65 or older.
Stacks on top of the regular standard deduction ($15,350 single, $30,700 married filing jointly for 2025).
A single filer 65+ gets a total standard deduction of $19,350 ($15,350 + $4,000).
Married filing jointly with both spouses 65+ gets $38,700 ($30,700 + $4,000 + $4,000).
Replaces the previous additional deduction amounts ($1,950 single / $1,550 each for married).
No special form required — the enhanced amount is built into the standard deduction on Form 1040.
Important Deadlines
Apr 15, 2026
SoonFederal filing deadline for 2025 individual returns
Oct 15, 2026
On TrackExtended filing deadline for 2025 returns
Apr 15, 2026
SoonDeadline to pay any tax owed for 2025
FAQ
How much is the senior standard deduction for 2025?
For 2025 returns filed in 2026, taxpayers 65+ get an additional $4,000 standard deduction per person. A single filer 65+ gets $19,350 total ($15,350 base + $4,000). Married filing jointly with both spouses 65+ gets $38,700 ($30,700 + $8,000).
Do I need to file a special form for the senior standard deduction?
No. The enhanced senior standard deduction is automatically calculated on Form 1040. Simply check the box on Form 1040 indicating you are 65 or older, and the higher standard deduction amount applies. No separate schedule is needed.
Can I claim the senior deduction if I itemize?
No. The additional $4,000 senior deduction is part of the standard deduction. If you itemize deductions on Schedule A, you cannot claim the additional senior standard deduction. Choose whichever method (standard vs. itemized) gives you the larger total deduction.
What age qualifies for the enhanced senior standard deduction?
You must be 65 or older by December 31, 2025 (born before January 2, 1961). The IRS considers you 65 on the day before your 65th birthday. If you turn 65 on January 1, 2026, you are considered 65 for 2025 tax purposes.
How does the new $4,000 senior deduction compare to the old amount?
Previously, seniors got an additional $1,950 (single) or $1,550 per person (married filing jointly). The new $4,000 amount more than doubles the prior benefit, saving a single senior in the 22% bracket roughly $451 more in taxes compared to the old additional deduction.
Other 2026 Tax Changes
No Tax on Tips
Tips are now excluded from federal income tax for qualifying tipped workers filing 2025 returns. Claim the exclusion on the new Schedule 1-A.
No Tax on Overtime
Overtime pay is now excluded from federal income tax for W-2 employees filing 2025 returns. Claim the exclusion using the new Schedule 1-A.
Schedule 1-A
Schedule 1-A is a brand-new IRS form for 2025 tax returns. It is used to claim the federal income tax exclusions for tip income and overtime pay under the One Big Beautiful Bill.
Child Tax Credit $2,500
The Child Tax Credit increases to $2,500 per qualifying child for 2025 returns, up from $2,000 per child. More of the credit is refundable for lower-income families.
All Tax Changes
Complete overview of all tax changes from the One Big Beautiful Bill that affect 2025 federal tax returns filed in 2026, including no tax on tips, no tax on overtime, Schedule 1-A, increased Child Tax Credit, and enhanced senior deduction.