2025 Tax Deduction Changes for Those Age 65 and Older

As it does each year, the IRS implemented inflation adjustments to several important credit and deduction amounts for 2025.

This includes (but isn’t limited to) new 2025 income tax brackets and increases to the standard deduction and the additional standard deduction for those age 65 and older. (You'll use these amounts when you file your 2025 tax return in a few months.)

As Kiplinger has reported, the extra standard deduction, which is claimed on top of the regular standard deduction, can help reduce taxable income and the overall tax burden in retirement for millions of older adults.

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With the recent passage of the GOP's so-called "big beautiful bill "(BBB), there's a new bonus deduction involved.

Here’s more to know to plan for tax returns you'll file in the upcoming tax filing season.

Related: The Extra Standard Deduction for Those 65 and Older

65 and older additional standard deduction for 2025

For single filers and heads of households age 65 and older, the additional standard deduction increased slightly — from $1,950 in 2024 to $2,000 in 2025 (returns you’ll file in early 2026).

For 2025, married couples age 65 and older filing jointly will also see a modest benefit.

• The extra deduction per qualifying spouse increased from $1,550 in 2024 to $1,600 for 2025, a $50 increase per qualifying spouse.
• For couples in which both partners are 65 or older, this translates to a total increase of $100 in their additional standard deduction.

Those 65 and older and blind continue to receive double the additional amount. For 2025, this means an extra $4,000 for single filers or heads of household. (Twice the $2,000 for those 65 and older or blind.)

Meanwhile, the 2025 amount is $3,200 per qualifying spouse for those married filing jointly (i.e., $1,600 times two).

These changes are typically an issue for those deciding between taking the standard deduction and itemizing.

While the inflation-adjusted amounts might seem small, depending on the financial situation and federal income tax bracket, some taxpayers age 65 and older might benefit from a modest tax reduction.

It’s also worth noting that the IRS announced inflation-adjusted federal income tax brackets for 2025 and 2026.

• The income thresholds for 2025 are up by about 2.8% from 2024 levels.
• This increase is smaller than in previous years.

Regular standard deduction increased for 2025

The IRS adjustments to the extra standard deduction for older adults come alongside increases in the standard deduction for all taxpayers.

The Tax Policy Center and other groups estimate that around 90% of people take the standard deduction rather than itemizing.)

That’s especially true given the major increase to the base deduction under President Donald Trump's initial set of tax cuts from the 2017 Tax Cuts and Jobs Act (TCJA).

• Initially for 2025, the standard deduction was set to rise by $400 to $15,000 for single filers, $800 to $30,000 for married couples filing jointly, and $600 to $22,500 for heads of household.
• Those increases can help offset the more modest bump in the additional standard deduction for some taxpayers age 65 and older.

For example, when combined with the regular standard deduction, the total standard deductions for many older adults in 2025 would have been:

• $17,000 for single filers or heads of household age 65 and older
• $33,200 for married couples filing jointly in which both spouses are 65 and older

Update: Now that Trump signed his 2025 tax overhaul into law, both the base standard deduction for 2025 and the extra standard deduction for those age 65 and older have changed.

The 2025 Trump tax law changes the standard deduction for 2025 to $15,750 for single taxpayers, $31,500 for joint filers, and $23,625 for heads of household.

Additionally, as Kiplinger has reported, the GOP tax bill introduces a new temporary and separate $6,000 bonus deduction for those age 65 and older.

The new $6,000 "senior" bonus deduction will be available to individuals age 65 and older, with eligibility set at $75,000 in income for single filers and $150,000 for couples, and phasing above those levels.

But the provision is temporary. It will only be available from 2025 through 2028, and will supplement, but not replace, the existing extra standard deduction already available to older adults.

Note: The new bonus deduction applies regardless of whether you itemize or take the standard deduction. It could help those with sufficient deductible expenses to itemize, but who also want to further reduce their taxable income.

For more information, see our report: How the 'Senior Bonus Deduction' Works.

Under Trump's tax megabill, when combined with the newly changed regular standard deduction, the total standard deductions (standard base plus standard extra) for many older adults in 2025 are:

• $17,750 for single filers or heads of household age 65 and older
• $34,700 for married couples filing jointly where both spouses are 65 and older

The bill's new “senior bonus” deduction would pile on top of those amounts.

For example, under the legislation, a single eligible taxpayer could deduct a total of $23,750 ($15,750 standard plus $2,000 age-based plus $6,000 bonus), while a qualifying couple could potentially deduct more than $46,700 if both are eligible (65-plus).

Note: The full deduction will be available to those with modified adjusted gross income (MAGI) up to $75,000 (single filers) and $150,000 (joint filers), then phases out above those limits, completely phasing out at $175,000 (single filers) and $250,000 (joint).

Here's a chart to help illustrate.

Impact of 2025 deduction changes

Because Trump's new tax bill was signed into law on July 4, the IRS hasn't had time to issue all of the relevant guidance and regulations to implement the many tax changes in the bill.

(The tax agency is under new leadership with the confirmation, then the firing of Commissioner Billy Long. Treasury Secretary Scott Bessent is heading the agency along with the current commissioner of the Social Security Administration.)

While the new bonus deduction for older adults could help many taxpayers, how it impacts you depends on your specific tax situation.

Consider consulting with a tax professional to understand how new deduction (and bonus deduction) amounts might (or might not) affect your overall tax liability for the 2025 tax year and beyond.

Related

• The Extra Standard Deduction for People 65 or Older
• IRS Unveils Capital Gains Tax Thresholds for 2025 and 2026
• Calculating Taxes on Social Security Benefits
• How the $6,000 'Senior Bonus Deduction' Works