As it does each year, the IRS has announced inflation adjustments to several important credit and deduction amounts for 2025. This includes (but isn’t limited to) new 2025 income tax brackets and increases to the standard deduction and the additional standard deduction for those aged 65 and older.
As Kiplinger has reported, the extra standard deduction, which is claimed on top of the regular standard deduction, can help reduce taxable income and the overall tax burden in retirement for millions of older adults.
And now, with the recent passage of the GOP's so-called One Big Beautiful Bill Act (OBBBA), there's a new bonus deduction involved.
Here’s more to know to plan for tax returns you'll file in early 2026.
Related: The Extra Standard Deduction for Those 65 and Older
Over 65 additional standard deduction for 2025
For single filers and heads of households age 65 and over, the additional standard deduction increased slightly — from $1,950 in 2024 (returns filed earlier this year) to $2,000 in 2025 (returns you’ll file in early 2026).
For 2025, married couples over 65 filing jointly will also see a modest benefit.
- The extra deduction per qualifying spouse increased from $1,550 in 2024 to $1,600 for 2025, a $50 increase per qualifying spouse.
- For couples where both partners are 65 or older, this translates to a total increase of $100 in their additional standard deduction.
Those 65 or older and blind continue to receive double the additional amount. For 2025, this means an extra $4,000 for single filers or heads of household. (Twice the $2,000 for those 65 or older or blind.)
Meanwhile, the 2025 amount is $3,200 per qualifying spouse for those married filing jointly (i.e., $1600 x 2).
These changes are typically an issue for those deciding between taking the standard deduction and itemizing.
While the inflation-adjusted amounts may seem small, depending on the financial situation and federal income tax bracket, some taxpayers over 65 may benefit from a modest tax reduction.
It’s also worth noting that the IRS announced inflation-adjusted federal income tax brackets for 2025.
- The income thresholds are up by about 2.8% from 2024 levels.
- This increase is smaller than in previous years, likely reflecting some recent cooling of inflation.
Regular standard deduction rises for 2025
The IRS adjustments to the extra standard deduction for older adults come alongside increases in the standard deduction for all taxpayers.
The Tax Policy Center and other groups estimate that around 90% of people take the standard deduction rather than itemizing.)
That’s especially true given the major increase to the base deduction under Donald Trump's initial set of tax cuts from the 2017 Tax Cuts and Jobs Act (TCJA).
- So initially for 2025, the standard deduction was set to rise by $400 to $15,000 for single filers, $800 to $30,000 for married couples filing jointly, and $600 to $22,500 for heads of household.
- Those increases can help offset the more modest bump in the additional standard deduction for some taxpayers over 65.
For example, when combined with the regular standard deduction, the total standard deductions for many older adults in 2025 would have been:
- $17,000 for single filers or heads of household age 65 and over
- $33,200 for married couples filing jointly where both spouses are 65 or older
Update: However, now that President Trump has signed the so-called One Big Beautiful Bill Act into law, both the base standard deduction for 2025 and the extra standard deduction for those over 65 will see changes.
The OBBBA changes the 2025 standard deduction to $15,750 for single taxpayers, $31,500 for joint filers, and $23,625 for head of household.
Additionally, as Kiplinger has reported, the OBBBA introduces a new temporary $6,000 boost to the extra standard deduction for those age 65 and older.
The new $6,000 bonus deduction will be available to individuals age 65 and older, with eligibility set at $75,000 in income for single filers and $150,000 for couples, and phasing above those levels.
But the provision is temporary. It will only be available from 2025 through 2028, and will supplement, but not replace, the existing extra standard deduction already available to older adults.
So now, under Trump's "big beautiful bill," when combined with the newly changed regular standard deduction, the total standard deductions (standard base + standard extra) for many older adults in 2025 will be:
- $17,750 for single filers or heads of household age 65 and over
- $34,700 for married couples filing jointly where both spouses are 65 or older
Then, the OBBBA's new “bonus” deduction would pile on top of those amounts.
So, for example, under the legislation, a single eligible taxpayer would be able to deduct a total of $23,750 ($15,750 standard + $2,000 age-based + $6,000 bonus), while a qualifying couple would potentially deduct over $46,700 if both are eligible (65+).
Here's a chart to help illustrate.
Filing Status |
Base Standard Deduction (OBBBA) |
Normal Extra Deduction for 65+ |
New Bonus Deduction ($6K/$12K) |
Total Deduction (Age 65+) under the OBBBA for 2025 |
|---|---|---|---|---|
Single |
$15,750 |
$2,000 |
$6,000 |
$23,750 |
Head of Household |
$23,625 |
$2,000 |
$6,000 |
$31,625 |
Married Filing Jointly |
$31,500 |
$3,200 (both 65+) |
$12,000 (both 65+) |
$46,700 (both 65+) |
$1,600 (one 65+) |
$6,000 (One 65+) |
$39,100 (one 65+) |
Impact of 2025 deduction changes
Because Trump's new tax bill was just signed into law on July 4, the IRS hasn't had time to issue guidance and regulations to implement the many tax changes in the bill. The tax agency is under new leadership with the confirmation of Commissioner Billy Long.
And while the new bonus deduction for older adults could help many taxpayers, how it impacts you depends on your specific tax situation.
Consider consulting with a tax professional to understand how new deduction (and bonus deduction) amounts may (or may not) affect your overall tax liability for the 2025 tax year and beyond.
