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OBBBA Senior Deduction

The One, Big, Beautiful Bill Act (OBBBA) and its impact on senior deductions for married taxpayers filing separately.

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Jan 21, 2026

How did the One Big Beautiful Bill change other major deductions and credits for the 2025 tax year?

The One Big Beautiful Bill () rewrote the landscape of individual deductions and credits for 2025 by layering permanent extensions, temporary new deductions, expanded caps, and rollbacks of green-ener...

Jan 10, 2026

Under what circumstances does Married Filing Separately ever become advantageous for seniors despite losing the senior deduction?

The One, Big, Beautiful Bill Act (OBBBA) created a temporary $6,000-per-person senior deduction but it explicitly excludes married taxpayers who file Married Filing Separately (MFS), meaning filing se...