If you are 65 or older, the additional standard deduction for seniors adds $2,050 to the base standard deduction on a 2026 single or head-of-household return, or $1,650 for each qualifying spouse on a joint or separate return. A separate provision added by the One, Big, Beautiful Bill layers on up to $6,000 more per eligible senior through tax year 2028, subject to income limits. You do not have to apply for either benefit; you check a box on your return.
2026 Amounts by Filing Status
The extra amount stacks on top of the base standard deduction for your filing status. For 2026, the base figures are $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.1Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Adding the age-65 increment gives you these totals:
- Single, age 65+: $16,100 + $2,050 = $18,150
- Head of household, age 65+: $24,150 + $2,050 = $26,200
- Married filing jointly, one spouse 65+: $32,200 + $1,650 = $33,850
- Married filing jointly, both spouses 65+: $32,200 + $3,300 = $35,500
- Married filing separately, age 65+: $16,100 + $1,650 = $17,750
These amounts adjust each year for inflation. The 2025 increments were $2,000 and $1,600, so the 2026 figures reflect a small bump.2Internal Revenue Service. Topic No. 551, Standard Deduction The amounts are set by Internal Revenue Code Section 63(f).3Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined
When You Count as 65
You qualify if you are 65 or older on the last day of the tax year. The IRS treats you as reaching an age the day before your actual birthday, which matters for anyone born on January 1.2Internal Revenue Service. Topic No. 551, Standard Deduction If your 65th birthday is January 1, 2027, you count as 65 on December 31, 2026, and you get the additional deduction on your 2026 return. For tax year 2026, that means anyone born before January 2, 1962 qualifies.
No proof of age has to be attached. The IRS checks the birthdate on your return against Social Security Administration records.
If You Are Also Blind
Age and legal blindness are separate qualifying conditions, and each one adds its own increment. A single filer who is 65 and legally blind in 2026 adds $2,050 for age and another $2,050 for blindness, taking the standard deduction to $20,200.2Internal Revenue Service. Topic No. 551, Standard Deduction
On a joint return, each spouse’s conditions count separately. If both spouses are 65 and blind, that is four increments of $1,650, adding $6,600 to the $32,200 base for a total of $38,800.
The tax code defines legal blindness as central visual acuity of 20/200 or worse in your better eye with corrective lenses, or a field of vision restricted to 20 degrees or less.3Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined Get a statement from your eye doctor and keep it with your records. You will not send it in, but you will need it if the IRS asks.
The Separate $6,000 Enhanced Deduction
For tax years 2025 through 2028, eligible seniors can claim up to $6,000 each in addition to everything above. A married couple where both spouses qualify can claim up to $12,000.4Internal Revenue Service. 2026 Filing Season Updates and Resources for Seniors Two features make this deduction different from the age-65 increment on the standard deduction.
It works whether you take the standard deduction or itemize. The enhanced deduction is a below-the-line item reported on Schedule 1-A of Form 1040, so itemizers do not lose it.4Internal Revenue Service. 2026 Filing Season Updates and Resources for Seniors
It also phases out based on income. The reduction starts once modified adjusted gross income exceeds $75,000 for single filers or $150,000 for joint filers, and it fully disappears at higher incomes.5Internal Revenue Service. Check Your Eligibility for the New Enhanced Deduction for Seniors This piece is aimed at low- and moderate-income retirees.
Put together, a single filer age 65 or older with income under $75,000 could combine an $18,150 standard deduction with a $6,000 enhanced deduction to shelter $24,150 in 2026. A qualifying joint-filing couple where both spouses are 65 and income is under $150,000 could shelter $35,500 plus $12,000, for a total of $47,500.
Who Cannot Claim the Age-65 Increment
Itemizing is the main disqualifier. If you file Schedule A, you give up the standard deduction entirely, including the age and blindness increments.2Internal Revenue Service. Topic No. 551, Standard Deduction The $6,000 enhanced deduction is the workaround for itemizers who are 65 or older, since it does not depend on that choice.5Internal Revenue Service. Check Your Eligibility for the New Enhanced Deduction for Seniors
If someone claims you as a dependent, your standard deduction is capped by a formula tied to your earned income, though the age and blindness increments can still be added on top of that limited base.2Internal Revenue Service. Topic No. 551, Standard Deduction
Married filing separately has its own trap. If your spouse itemizes, you must itemize too, regardless of age, which wipes out the age increment on your return.
How to Claim It on Your Return
Seniors can file on either Form 1040 or Form 1040-SR. The 1040-SR uses larger type and includes a standard deduction chart printed on the form itself, so you can confirm the amount without a separate worksheet.6Internal Revenue Service. Form 1040-SR, U.S. Income Tax Return for Seniors The results are identical; the SR is just easier to read.
In the Standard Deduction section, check the box indicating you were born before January 2, 1962 for a 2026 return, and check the blindness box if it applies. The form instructions add the correct increment for each box. Tax software does this automatically from your date of birth.
The enhanced deduction goes on Schedule 1-A of Form 1040 as a separate line. Do not skip it because your software already handled the standard deduction; that is a different calculation. The Schedule 1-A instructions include the phase-out worksheet if you are filing on paper.