Updated October 1, 2026. Quick answer: A single filer who is 65 or older gets a 2026 standard deduction of $18,150: the $16,100 base plus $2,050. The separate $6,000 senior deduction can be claimed on top, for $24,150 of total deductions before its income phase-out. For a married couple filing jointly with both spouses 65 or older the standard deduction, computed as $32,200 plus two additional amounts of $1,650, is $35,500.
IRS worksheets read line by line: W-4P Deductions Worksheet.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 line 12.
The 2025 standard deduction: the 2025 standard deduction.
2026 totals for filers 65 and older
| Filing situation | Base standard deduction | Additional for age 65 | Standard deduction total | Senior deduction | Total before phase-out |
|---|---|---|---|---|---|
| Single, 65 or older (computed totals) | $16,100 | $2,050 | $18,150 | $6,000 | $24,150 |
| Head of household, 65 or older (computed totals) | $24,150 | $2,050 | $26,200 | $6,000 | $32,200 |
| Married filing jointly, one spouse 65 or older (computed totals) | $32,200 | $1,650 | $33,850 | $6,000 | $39,850 |
| Married filing jointly, both spouses 65 or older (computed totals) | $32,200 | $3,300 | $35,500 | $12,000 | $47,500 |
Every total above is computed here from sourced amounts: the base and additional amounts from Revenue Procedure 2025-32 and the $6,000 senior deduction from the IRS. The standard deduction total column is the figure that goes on the standard deduction line. The senior deduction is a separate deduction.
The additional standard deduction
The Revenue Procedure sets “the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650.” It also says that “The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.” The amount applies to blindness as well. How the amounts combine for someone who is both 65 or older and blind is set by section 63(f) and the IRS instructions, which this page does not restate.
The $6,000 senior deduction
The IRS describes a new deduction: “Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000.” “The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).” “This new deduction is in addition to the current additional standard deduction for seniors under existing law.”
Who qualifies and when it phases out
The IRS says the deduction “phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).” To qualify, “a taxpayer must attain age 65 on or before the last day of the taxable year.” The deduction is available whether or not you itemize. Taxpayers must “include the Social Security Number of the qualifying individual(s) on the return, and file jointly if married, to claim the deduction.”
Married filing separately
A married person filing separately gets the $16,100 base plus $1,650 for age 65. Because the senior deduction requires a joint return for married taxpayers, a separate filer cannot claim it.
Common mistakes
- Adding the senior deduction to the standard deduction line. It is a separate deduction with its own phase-out.
- Using $2,050 for a married filer. Married filers get $1,650 per qualifying condition.
- Forgetting the income phase-out above $75,000 ($150,000 joint).
- Filing separately and expecting the $6,000. Married filers must file jointly to claim it.
Related: the standard deduction page, with the 2026 table, the senior deduction page, and the 2026 retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS, Working Families Tax Cuts: Tax deductions for working Americans and seniors: https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.