09/08/2026
📋 A married couple who are both 65 or older can deduct $47,500 on a 2026 return without itemizing, and a single filer 65 or older can deduct $24,150.
If only one spouse is 65, the joint total is $39,850: the $32,200 standard deduction, $1,650 for the older spouse, and one $6,000 senior bonus.
The $6,000 per person bonus applies to tax years 2025 through 2028, so it is on the 2025 return already filed as well as the 2026 return, with slightly lower standard-deduction figures for 2025 ($23,750 single, $46,700 joint).
It does not matter where the income comes from: pensions, IRA withdrawals, and Social Security all count the same way.
The bonus shrinks by 6 cents for every dollar of modified adjusted gross income above $75,000 single or $150,000 joint, and disappears at $175,000 or $250,000; the other two deductions have no income limit.
You can claim the bonus even if you itemize, but married couples must file jointly to get it.
None of these deductions lowers the MAGI that sets your IRMAA surcharge or the combined income that decides how much of your Social Security is taxed.
And for anyone whose taxable income is already zero, a bigger deduction saves nothing, which is the honest limit of this break.
Does the one-spouse math change your filing plan this year?
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The content shared here is for educational and informational purposes only. It is not personalized investment, tax, legal, or financial advice. Consult a licensed professional before making decisions based on your specific situation.