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Tax Breaks After 65: The Extra Standard Deduction and the New $6,000 Senior Deduction

ByWalt Pearson

Turning 65 brings a few tax breaks that are easy to miss. Two of them are built into the deduction you take on your federal return, and a third can help if you give to charity from an IRA. Here is a plain-English look at each, with the figures the IRS has published for the 2026 tax year (the return most people will file in early 2027).

Tax rules are detailed, and your situation may be different. Treat this as general information, and check with the IRS, a free tax help site, or a qualified tax professional before you make decisions.

1. The Extra Standard Deduction for Age 65 and Over

Most people take the standard deduction instead of listing out their expenses. It is a set amount that comes off your income before tax is figured. For the 2026 tax year, the IRS lists these standard deduction amounts:

  • Single or married filing separately: $16,100
  • Head of household: $24,150
  • Married filing jointly or qualifying surviving spouse: $32,200

If you are 65 or older at the end of the year, you get to add an extra amount on top. For 2026, the IRS lists:

  • $2,050 extra if you are unmarried (and not a surviving spouse)
  • $1,650 extra for each qualifying spouse if you are married

If you are also legally blind, you get a second extra amount. For a married couple where both spouses are 65 or older, each spouse counts, so the extra amount is added twice.

There is one small quirk worth knowing. The IRS treats you as 65 on the day before your 65th birthday. So if your birthday is January 1, you count as 65 for the year before.

2. The New Senior Deduction of Up to $6,000

A federal law passed in 2025 added a separate deduction for people 65 and older. According to the IRS, it works like this:

  • It is worth up to $6,000 for each eligible person, or up to $12,000 for a married couple when both spouses qualify.
  • You must be 65 or older by the last day of the tax year.
  • It applies to tax years 2025 through 2028.
  • It comes on top of the extra standard deduction described above.
  • You can claim it whether you take the standard deduction or itemize.
  • It begins to shrink for people with modified adjusted gross income over $75,000, or $150,000 for married couples filing jointly.
  • Married couples must file a joint return to claim it, and the Social Security number of each qualifying person must be on the return.

For 2025 returns, the IRS says this deduction is figured on a new form called Schedule 1-A, which is attached to Form 1040 or Form 1040-SR. Tax software and tax preparers should walk you through it.

3. Giving to Charity Straight From an IRA

If you are 70½ or older and have a traditional IRA, you may be able to send money directly from the IRA to a qualified charity. This is called a qualified charitable distribution, or QCD. The IRS says a QCD is not taxable and can count toward your required minimum distribution for the year.

The money must go straight from your IRA custodian to the charity, not to you first. For 2026, the IRS has set the yearly QCD limit at $111,000 per person. Ask your IRA custodian how they handle these requests, and keep the charity’s acknowledgment letter.

If you also have a required minimum distribution to take before December 31, our guide below explains the year-end deadline.

Form 1040-SR: The Same Return in Larger Print

If you are 65 or older, you can file Form 1040-SR instead of the regular Form 1040. The IRS describes it as having larger text and some helpful tips for older taxpayers. It follows the same rules as Form 1040, so you do not lose anything by using it.

Free Help Filing Your Return

You do not have to work through these rules alone. Two free programs help older taxpayers each filing season:

  • Tax Counseling for the Elderly (TCE): an IRS-backed program that offers free tax help to people age 60 and older. Find a site with the IRS’s free tax help locator.
  • AARP Foundation Tax-Aide: free tax preparation at local sites during filing season. Visit AARP.org/TaxAide or call 888-227-7669.

Never pay a tax bill with gift cards, cryptocurrency or a wire transfer, and don’t give your Social Security number to someone who calls you out of the blue. If a caller claims to be from the IRS and demands payment, hang up and contact the IRS directly using the number on IRS.gov.

Quick Checklist Before Tax Time

  1. Note your age and your spouse’s age on December 31.
  2. Gather your Form SSA-1099 from Social Security (you can download a copy from your my Social Security account), plus any 1099-R forms for pensions and IRA withdrawals.
  3. If you gave to charity from an IRA, keep the letter from the charity.
  4. Ask your preparer or tax software to check for the extra standard deduction and the senior deduction.
  5. If you need help, book a free TCE or AARP Tax-Aide appointment early in the filing season.

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