A new deduction for the 2026 tax season is available that could mean no taxes on Social Security for seniors 65 and older.
A provision of the “big, beautiful bill” implementing most of President Donald Trump’s second-term legislative agenda passed in July includes a new deduction for seniors that could eliminate taxes on social security for some filers.
How much is the new senior tax deduction?
The new deduction allows individuals age 65 and older to claim up to an additional $6,000 on top of the current additional standard deduction for seniors under existing law, according to information on the IRS website.
The deduction is per individual, so a married couple who qualify could claim up to $12,000. Married couples must file jointly in order to claim the benefit.
Is there an income limit for the enhanced senior deduction?
The maximum $6,000 deduction can be claimed for seniors with modified adjusted gross income up to either $75,000 for individuals or up to $150,000 for a couple.
The deduction rate will phase out for incomes over those thresholds at a rate of 6% per $1,000. The deduction is fully phased out for individuals making $175,000 or couples making up to $250,000.
How do you prove your age to qualify for the new senior deduction?
The deduction is effective for 2025 through 2028 tax filings if the filer is at least 65 on or before the last day of the taxable year.
Filers must also provide their Social Security Number for each qualifying individual.
Instructions for the deduction can be found on page 2 of the new Schedule 1-A (Form 1040) form on the IRS website.
A tax professional or tax filing software can help guide you through the new deduction.
