Help with taxes for seniors comes in two forms: free preparation by IRS-certified volunteers, and a set of tax breaks written into the code specifically for older filers. If you’re 60 or older, the Tax Counseling for the Elderly program will do your federal and state return at no cost. On top of that, turning 65 raises your standard deduction, opens up a new enhanced deduction available for 2025 through 2028, and can qualify you for a dedicated credit. Knowing which programs and provisions apply to you is often the difference between overpaying and keeping several thousand dollars.
Free Tax Preparation From TCE and VITA
The Tax Counseling for the Elderly program serves anyone 60 or older. Its volunteers are trained specifically on pensions, retirement distributions, and Social Security, which are the questions that come up most often on senior returns.1Internal Revenue Service. Tax Counseling for the Elderly Most TCE sites are operated by AARP Foundation Tax-Aide out of community centers, libraries, and senior centers.
The Volunteer Income Tax Assistance program is the companion service for filers earning $69,000 or less, people with disabilities, and those with limited English.2Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers Both programs prepare federal and state returns for free, and every return goes through a second-reviewer check before e-filing.
If you’d rather file from home, the IRS Direct File program lets taxpayers ages 17 through 85 with adjusted gross income of $89,000 or less prepare and file a federal return online at no cost.3Internal Revenue Service. E-file: Do Your Taxes for Free It works well for straightforward returns.
How to Find a Site
Use the IRS VITA Locator Tool at freetaxassistance.for.irs.gov to search by zip code, or the AARP Site Locator at aarp.org/money/taxes. You can also call AARP at 888-227-7669 for locations open between January and April.2Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers Most sites take appointments by phone or online, and once your return is reviewed the volunteer e-files it with the IRS on the spot.
Form 1040-SR for Filers 65 and Older
If you’re 65 or older, you can file on Form 1040-SR instead of the regular Form 1040. The schedules and instructions are identical, but the 1040-SR uses larger print and includes a built-in standard deduction chart so you don’t have to flip to a separate table.4Internal Revenue Service. About Form 1040, U.S. Individual Income Tax Return A VITA or TCE volunteer will pick whichever form fits your situation.
Larger Standard Deduction After 65
Turning 65 raises the standard deduction. For 2026, the base amounts are $16,100 single and $32,200 married filing jointly. On top of that, the additional amount for being 65 or older is $2,050 for single and head-of-household filers, or $1,650 per qualifying spouse on a joint return.5Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined
The math: a single filer 65 or older gets $18,150 in 2026. A married couple where both spouses are 65 or older gets $35,500. If a spouse is also legally blind, there’s another additional amount of the same size. These higher deductions also raise the income floor at which you’re required to file at all, so some seniors with modest income may not need to file a return.
Enhanced Deduction for 2025 Through 2028
A separate enhanced deduction is available for tax years 2025 through 2028 for taxpayers 65 or older. It’s worth up to $6,000 per person, or $12,000 for married couples filing jointly where both spouses qualify.6Internal Revenue Service. Publication 554, Tax Guide for Seniors This is in addition to the traditional age-65 add-on. Eligibility rules are laid out in IRS Publication 554, and a preparer at a VITA or TCE site can confirm whether you qualify.
When Social Security Benefits Get Taxed
A portion of your Social Security can be taxable depending on your combined income, which is your AGI plus any nontaxable interest plus half of your Social Security benefits for the year.
Single filers:
- Combined income under $25,000: benefits not taxed.
- $25,000 to $34,000: up to 50% of benefits may be taxable.
- Above $34,000: up to 85% may be taxable.
Married filing jointly:
- Combined income under $32,000: benefits not taxed.
- $32,000 to $44,000: up to 50% may be taxable.
- Above $44,000: up to 85% may be taxable.
These thresholds are set by statute and have not been adjusted for inflation, so more retirees cross them every year.7Office of the Law Revision Counsel. 26 USC 86 – Social Security and Tier 1 Railroad Retirement Benefits One trap: if you’re married, file separately, and lived with your spouse during the year, the base amount drops to zero and 85% of your benefits are automatically treated as taxable. That’s one reason married seniors almost always come out ahead filing jointly.
Deducting Medical and Dental Expenses
Unreimbursed medical and dental expenses that exceed 7.5% of your AGI are deductible if you itemize on Schedule A.8Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses That 7.5% floor is permanent. Itemizing only makes sense if your medical costs plus your other itemized deductions add up to more than your standard deduction.
Qualifying expenses go well beyond doctor bills. IRS Publication 502 includes nursing home costs, in-home care, Medicare Part A, B, and D premiums, qualified long-term care insurance premiums, and home modifications made for medical reasons like wheelchair ramps or grab bars.9Internal Revenue Service. Publication 502, Medical and Dental Expenses Long-term care insurance premiums are deductible up to age-based limits: for 2026, the cap is $4,960 for ages 61 through 70 and $6,200 for ages 71 and older.
Anything reimbursed by insurance or paid with pre-tax HSA money doesn’t count. Only your out-of-pocket spending qualifies.
The Credit for the Elderly or the Disabled
This credit is available to taxpayers 65 or older and to younger people who retired on permanent and total disability. The income limits are strict, so relatively few filers end up receiving it, but it’s worth checking.
Start with the base amount for your filing status:
- Single: $5,000
- Joint return, both spouses qualify: $7,500
- Joint return, one spouse qualifies: $5,000
- Married filing separately: $3,750
Reduce that base by any nontaxable Social Security or tax-exempt pension income. Then reduce it further by half of your AGI above $7,500 single, $10,000 joint, or $5,000 married filing separately.10Office of the Law Revision Counsel. 26 USC 22 – Credit for the Elderly and the Permanently and Totally Disabled Your credit equals 15% of whatever base is left.
For a single filer, the credit disappears entirely once AGI reaches $17,500, and nontaxable Social Security lowers the effective cutoff further. To claim it, complete Schedule R and attach it to your Form 1040 or 1040-SR.11Internal Revenue Service. Instructions for Schedule R (Form 1040)
Required Minimum Distributions
Starting at age 73, you have to withdraw a set amount each year from traditional IRAs, 401(k)s, 403(b)s, and similar tax-deferred accounts. The amount is calculated from your account balance and life expectancy.12Internal Revenue Service. Retirement Plan and IRA Required Minimum Distributions FAQs
Your first RMD is due by April 1 of the year after you turn 73. Every RMD after that is due December 31. Delaying the first one until April means taking two distributions in the same calendar year, which can push you into a higher bracket and increase the taxable share of your Social Security.
Missing an RMD triggers a 25% excise tax on the amount you should have withdrawn. That drops to 10% if you correct it and file an amended return within two years.13Office of the Law Revision Counsel. 26 U.S. Code 4974 – Excise Tax on Certain Accumulations in Qualified Retirement Plans If you’re still working past 73 and own less than 5% of the company, you can delay RMDs from that employer’s plan until you actually retire. That exception doesn’t cover IRAs.
Estimated Payments or Withholding
Without a paycheck, you may need to make quarterly estimated tax payments to avoid an underpayment penalty. This kicks in if you expect to owe $1,000 or more after withholding and refundable credits, and your withholding covers less than 90% of the current year’s tax or 100% of last year’s tax (110% if your prior-year AGI exceeded $150,000).14Internal Revenue Service. Estimated Tax for Individuals
A simpler route for many seniors is to increase withholding on the income you already receive. Use Form W-4P for pensions and annuities, or Form W-4V for Social Security. That way the IRS gets paid throughout the year and you skip the quarterly calendar.
What to Bring to Your Appointment
Show up prepared and the visit goes faster:
- Form SSA-1099 for your Social Security benefits. Replacements are available through your my Social Security account starting in February.15Internal Revenue Service. Social Security Income
- Form 1099-R for pension, annuity, IRA, and 401(k) distributions.
- Forms 1099-INT and 1099-DIV for interest and dividend income.
- Records of any estimated tax payments and voluntary withholding.
- Last year’s tax return, which helps the preparer catch recurring credits and carryovers.
- Photo ID and Social Security cards for everyone on the return.
At the site, you’ll fill out Form 13614-C, the intake and quality review sheet, so the volunteer knows what to look for. Bring your documents already organized and the whole process takes less time and turns up more deductions.