What are the 2025 standard deduction amounts for taxpayers age 65 or older or blind?
Executive summary
For tax year 2025, the base standard deduction increased (single $15,750; MFJ $31,500; HOH $23,625) and taxpayers who are age 65 or older (or blind) qualify for an additional standard‑deduction amount: $2,000 for single/head‑of‑household and $1,600 per spouse for married filers, with the blind or age‑65 additions doubling if both conditions apply (sources: IRS and multiple tax outlets) [1] [2] [3]. Separately, a temporary “senior” bonus deduction of up to $6,000 per qualifying individual (2025–2028) was created by the One, Big, Beautiful Bill; it stacks on top of the traditional extra deduction but phases out for higher incomes (single MAGI > $75,000; joint MAGI > $150,000) [4] [5] [6].
1. What the law now gives older taxpayers: the numbers
For 2025 the IRS‑adjusted base standard deductions are $15,750 (single or MFS), $23,625 (head of household) and $31,500 (married filing jointly/surviving spouse) — and taxpayers 65+ or blind get an extra standard‑deduction addition: $2,000 for single/HOH filers and $1,600 per qualifying spouse for married filers; if you are both 65+ and blind the additional amount is doubled for each condition [1] [2] [3].
2. The new “senior bonus” that changed the picture in 2025
Congress’ One, Big, Beautiful Bill (signed July 2025) created a temporary, additional senior deduction effective 2025–2028: up to $6,000 per individual (up to $12,000 for a married couple if both qualify). That bonus is available to both itemizers and non‑itemizers and is claimed on top of the existing age/blind extra standard deduction; it phases out beginning at $75,000 MAGI for singles and $150,000 for joint filers at a 6% rate [4] [7] [6].
3. What a typical senior taxpayer’s math looks like
Multiple outlets show examples: a single 65+ taxpayer in 2025 could have $15,750 base + $2,000 age addition + $6,000 senior bonus = $23,750 of deductions (before any phaseout) [8] [5] [9]. A married couple where both are 65+ and qualify for the full bonus could stack $31,500 base + $1,600 + $1,600 + $12,000 = $46,700 total [8] [10].
4. Where sources disagree or add nuance
All cited reporting and the IRS FAQ agree on the existence of the age/blind extra deduction amounts for 2025 and on the separate $6,000 senior bonus created by OBBB, but small variations appear in rounding examples and in which component publications emphasize (for instance, some outlets foreground the $2,000 extra for singles while others highlight the $1,600 per spouse figure) [2] [11] [9]. The IRS language makes clear the new bonus is “in addition to the current additional standard deduction,” which multiple analysts repeat [4] [7].
5. Who benefits most — and who may be left out
The layered structure benefits low‑ and moderate‑income seniors most because the $6,000 bonus phases out with higher MAGI; analysts warn that those with identical incomes under age 65 receive no comparable bonus, creating targeted relief for older taxpayers [6] [10]. Available sources do not mention state‑by‑state treatment in detail — check your state tax rules because many states do not follow federal changes or may treat the bonus differently (not found in current reporting).
6. Practical filing points and IRS mechanics
The IRS guidance and tax‑prep services say taxpayers check the age/blind boxes on Form 1040/1040‑SR and the IRS will apply the extra deduction; the senior bonus is claimed per the OBBB instructions and will be reflected in IRS guidance and worksheets for 2025 returns [3] [7] [12]. Tax pros recommend verifying MAGI if you’re near the phaseout thresholds ($75k single / $150k joint) because the bonus shrinks by 6% of the excess [6] [4].
7. Why this matters for retirement planning and politics
The $6,000 bonus was a prominent political concession in mid‑2025 budget talks and is temporary (2025–2028); analysts flag its fiscal cost and equity consequences — it directs substantial benefits to older Americans but not to younger taxpayers with similar incomes, a design with clear political and distributional implications [6] [10]. If you rely on standard deduction calculations for withholding or estimated tax planning, update your numbers to reflect the stacked deductions to avoid surprises [12] [8].
Limitations: this summary uses only the provided sources; for questions about your individual return or whether state taxes follow the federal changes, consult the IRS guidance or a tax professional [3] [4].