Married couples in which both spouses are 65 or older by Dec. 31 can deduct $6,000 each, or $12,000 in all, on a joint 2026 return, the IRS says. The deduction starts to shrink once a couple’s modified adjusted gross income goes above $150,000. It runs for tax years 2025 through 2028 and comes on top of the standard deduction that taxpayers 65 and older already receive.
That makes three questions for any couple to settle before filing. Will both spouses be 65 or older by Dec. 31? Will they file jointly? And will their modified adjusted gross income stay at or below $150,000, the point where the IRS says the deduction begins to phase out?
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How does the $12,000 add up on one return?
The $6,000 belongs to each person, not to the household. The IRS explains that individuals who are age 65 and older may claim an additional deduction of $6,000, and a married couple can reach $12,000 when both spouses qualify. A couple in which one spouse is 67 and the other is 63 on Dec. 31 gets $6,000, not $12,000, because only one of them meets the age test. The second $6,000 arrives in the year the younger spouse reaches 65, as long as the law is still in effect for that year.
The deduction came from the law signed July 4, 2025, Public Law 119-21, which the IRS now calls the Working Families Tax Cuts law. A deduction lowers the income that gets taxed. It does not cut the tax bill dollar for dollar, so the savings depend on the tax bracket the couple lands in.
Does turning 65 late in the year still count?
Yes. The rule asks for age 65 on or before the last day of the tax year, according to the IRS fact sheet. For a 2026 return that date is Dec. 31, 2026. A spouse who turns 65 on Christmas Day gets the same $6,000 as one who turned 65 years ago.
People already past 65 are covered too. The IRS wording says individuals age 65 and older, so the deduction does not stop at a certain age. What matters is the age each spouse has on the last day of the year, and the couple can claim the deduction only on a joint return.
Where does income start to take it back?
The IRS says the deduction phases out when modified adjusted gross income exceeds $75,000 for single filers or $150,000 for joint filers. Modified adjusted gross income is the IRS’s income measure that starts with adjusted gross income, the total income figure on page 1 of Form 1040, and then adds back certain items.
A joint return at or below $150,000 keeps the full $12,000. Above that line, the amount shrinks as income climbs. The IRS gives the starting points of $75,000 and $150,000, and a couple close to the line needs the figure the return itself produces rather than a guess from memory.
Social Security benefits enter adjusted gross income only to the extent they are taxable, so a couple living mostly on benefits and a modest pension often sits well below the threshold. A couple with large IRA withdrawals, interest or capital gains is more likely to be near it.
What goes on the return to claim it?
The deduction is claimed on Schedule 1-A, Additional Deductions. Part V of that schedule handles the senior deduction, and the result carries to line 13b of Form 1040 or Form 1040-SR. The IRS says both itemizers and people who take the standard deduction can claim it, so a couple does not have to change how they file.
The IRS also says a Social Security number for each qualifying person must be on the return, and that married taxpayers must file jointly to claim the deduction. Because of that rule, spouses who file separate returns do not get the deduction, and a couple that has filed separately in past years would have to switch to a joint return to use it.
What should couples line up before Dec. 31?
Because the deduction applies to returns for 2025 through 2028, it is not a one-time break. A couple who already claimed it on a 2025 return filed in 2026 can expect it on the 2026 return as well, if both spouses still meet the age test and their income stays under the line. The IRS says the deduction is effective for those four years, which is why it keeps appearing in tax planning for the years ahead.
For income near $150,000, the months before year end are the time to see where the couple stands. Withdrawals from a traditional IRA, a Roth conversion or the sale of an investment all raise adjusted gross income and could push a couple toward the phase-out range. Anyone unsure should look at last year’s return, add expected 2026 income, and compare the total with the $150,000 mark. Anyone who files through a paid preparer or tax software should also confirm that the return carries both spouses’ birth dates and Social Security numbers, since the deduction depends on each of them.
Will both of you be 65 by Dec. 31, with income under the line?
For a couple the stake is $12,000 of deduction, and it can shrink without any warning if income lands above $150,000 and the return is prepared without looking at that line. The age test, the joint-return rule and the income line all have to line up on one return.
Cut Your Retirement Tax Bill: 12 Moves covers the new $6,000 senior deduction ($12,000 for a couple) for 2025 through 2028 and puts the 2026 numbers on one page. It also names the form to use for each of its 12 moves, including Schedule 1-A.
Get the Cut Your Retirement Tax Bill guide with the $12,000 senior deduction →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
