Senior Tax Help: Free Prep, $6,000 Deduction, and Credits

Senior tax help is available at no cost through three main channels: the IRS Tax Counseling for the Elderly (TCE) program, the Volunteer Income Tax Assistance (VITA) program, and the AARP Foundation Tax-Aide network. Beyond finding a preparer, filers 65 and older should know about a new $6,000 deduction that runs through 2028, a larger standard deduction, a dedicated credit for low-income older filers, and the rules that decide how much of your Social Security ends up taxed.

Where to Get Free Tax Preparation

The Tax Counseling for the Elderly program is built specifically for people aged 60 and older, and its volunteers are trained on pension, Social Security, and retirement questions.¹ The Volunteer Income Tax Assistance program serves a broader audience, generally anyone earning roughly $69,000 or less.² Both programs run out of libraries, senior centers, churches, and other community sites during filing season.

The AARP Foundation Tax-Aide program is the largest volunteer-run tax service in the country and focuses on taxpayers over 50 with low to moderate income. You do not need to be an AARP member to use it, and because Tax-Aide operates as part of TCE, its volunteers follow the same IRS training and certification rules. Every volunteer must pass IRS certification tests each year, and every return prepared at a VITA or TCE site gets a second-volunteer quality review before it’s filed.²

These programs have real limits. Volunteers handle straightforward returns: wages, Social Security, pensions, and investment income. They generally cannot prepare returns involving business losses, rental properties, depreciation, inventory, or business expenses above $50,000. If your return involves any of that, expect to pay a professional, with fees for a basic senior return typically running $200 to $800 depending on location and complexity.

Finding a Site

The IRS keeps an online locator where you enter your ZIP code to find the nearest VITA or TCE site with hours and contact information.³ You can also call 800-906-9887. For AARP Foundation Tax-Aide sites, use the AARP Site Locator or call 888-227-7669.² Most sites open in late January and run through mid-April, and many require appointments. Refunds typically arrive within 21 days when direct-deposited.

What to Bring

Showing up prepared makes the difference between a smooth appointment and a return trip. Bring the following:

A valid photo ID and Social Security cards for yourself and your spouse.⁴
Income statements: Form SSA-1099 for Social Security, Form 1099-R for pension or retirement distributions, W-2s for wages, and 1099-INT or 1099-DIV forms from banks and brokerages.
Deduction records: medical and dental receipts, property tax statements, and charitable contribution records.
A copy of last year’s federal and state returns.
A voided check or bank statement with routing and account numbers for direct deposit.

If you’re missing your SSA-1099, you can download a replacement through your my Social Security account online for any of the past six years.⁵ Most banks also provide digital copies of 1099-INT and 1099-DIV forms through their secure sites.

The New $6,000 Enhanced Deduction

Starting with the 2025 tax year and running through 2028, the One, Big, Beautiful Bill Act created an additional $6,000 deduction for individuals aged 65 and older. For married couples filing jointly where both spouses are 65 or older, the combined extra deduction is $12,000.⁶ This sits on top of the existing additional standard deduction seniors already receive under prior law.

The deduction phases out for single filers with modified adjusted gross income above $75,000 and joint filers above $150,000.⁶ It’s available whether you itemize or take the standard deduction. Married taxpayers must file jointly to claim it, and you need to include your Social Security number on the return.

The Higher Standard Deduction at 65

The tax code already gives seniors a larger standard deduction than younger filers. Once you turn 65, you receive an additional standard deduction amount on top of the regular one for your filing status.⁷ For 2026, the total standard deduction for a single filer aged 65 or older is approximately $17,750, and for married couples filing jointly where both spouses are 65 or older, it’s roughly $35,500. Add the new $6,000 enhanced deduction on top when you qualify, and a single senior could see a combined deduction approaching $23,750.

The higher standard deduction also decides whether you have to file at all. You’re required to file a federal return only when your gross income exceeds your standard deduction amount, which pushes the filing threshold higher for older taxpayers. If your only income is Social Security and it falls below the combined income thresholds discussed below, you may not need to file.

Credit for the Elderly or Disabled

The Credit for the Elderly or the Disabled, under Section 22 of the tax code, is a non-refundable credit for taxpayers who are at least 65 or who retired on permanent and total disability.⁸ The credit equals 15% of an initial base amount, reduced by nontaxable Social Security or pension income and by half of your adjusted gross income above certain thresholds.

The practical limits are tight. A single filer aged 65 or older starts with a base of $5,000, yielding a maximum credit of $750. A married couple filing jointly where both spouses are 65 or older starts with a base of $7,500, for a maximum credit of $1,125. Most seniors who receive Social Security or moderate income see that base reduced to zero before any credit gets calculated. You generally cannot claim the credit at all if your adjusted gross income reaches $17,500 as a single filer or $25,000 as a married couple filing jointly when both spouses qualify.⁹ The credit is calculated on Schedule R.

Medical Expense Deduction

If you itemize, you can deduct medical and dental expenses that exceed 7.5% of your adjusted gross income.¹⁰ This covers doctor visits, hospital bills, prescription drugs, medical insurance premiums (including Medicare), long-term care insurance, hearing aids, dental work, and nursing home costs when the primary reason for residence is medical care.

This deduction matters more in retirement than at almost any other stage, because healthcare costs climb while income typically drops. A lower AGI means the 7.5% floor is lower, making it easier to clear. Someone with $40,000 in AGI needs more than $3,000 in medical expenses before any deduction, while someone with $25,000 only needs to exceed $1,875. Keep records of every medical payment, including premiums deducted from Social Security checks and out-of-pocket costs for prescriptions and equipment.

How Social Security Benefits Are Taxed

Whether your Social Security is taxable depends on your “combined income,” which is your adjusted gross income plus any tax-exempt interest plus half of your Social Security benefits for the year. If that total stays below $25,000 for a single filer or $32,000 for a married couple filing jointly, none of your benefits are taxed.¹¹

Above those floors, some of your benefits become taxable:

Single filers between $25,000 and $34,000: up to 50% of benefits may be taxable.
Single filers above $34,000: up to 85% of benefits may be taxable.
Joint filers between $32,000 and $44,000: up to 50% may be taxable.
Joint filers above $44,000: up to 85% may be taxable.¹¹

To avoid a surprise bill in April, you can request voluntary withholding from your benefits through your my Social Security account or by submitting Form W-4V to the Social Security Administration.¹² The form lets you pick 7%, 10%, 12%, or 22% of your monthly benefit.

Required Minimum Distributions

If you have money in a traditional IRA, SEP IRA, SIMPLE IRA, or an employer plan like a 401(k), the IRS eventually requires you to start withdrawing a minimum amount each year. For individuals born between 1951 and 1959, required minimum distributions begin in the year you turn 73. If you were born in 1960 or later, the starting age is 75.¹³

You have until April 1 of the year after you reach the applicable age to take your very first distribution. Each year’s RMD after that must come out by December 31. Watch the first-year grace period. Delaying your first RMD into the following year means taking two distributions in the same calendar year, which can push you into a higher bracket and increase how much of your Social Security gets taxed.

The penalty for missing an RMD is steep: a 25% excise tax on the amount you should have withdrawn. If you catch the mistake and take the distribution within two years, the penalty drops to 10%.¹³ You report missed RMDs on Form 5329, and the IRS can waive the penalty if you show reasonable cause and have corrected the error.

Qualified Charitable Distributions

If you’re 70½ or older and want to donate to charity, a Qualified Charitable Distribution lets you send money directly from your IRA to a qualified charity without counting the distribution as taxable income. For 2026, the annual limit is $111,000 per individual, and if both spouses have IRAs, each can contribute up to that limit from their own account.

QCDs get more valuable once RMDs kick in, because a QCD counts toward satisfying your annual RMD. You can direct part or all of your required withdrawal to charity and avoid the tax hit. The money must go directly from the IRA custodian to the charity; if it lands in your bank account first, it doesn’t qualify.

Home Sale Exclusion

Federal tax law lets you exclude up to $250,000 of gain from the sale of your primary residence as a single filer, or up to $500,000 as a married couple filing jointly.¹⁴ You must have owned and lived in the home as your main residence for at least two of the five years before the sale.

For married couples, both spouses must meet the use test (two years of residence), and at least one spouse must meet the ownership test. Neither spouse can have claimed the exclusion on a different home sale within the past two years.¹⁴ If you moved into a nursing home or assisted living facility, time spent in a licensed care facility counts toward the five-year window, as long as you used the home as your main residence for at least one of those five years.

State Property Tax Relief

Most states offer some form of property tax relief for older homeowners, and the programs vary widely. Common benefits include homestead exemptions that reduce your assessed value, tax freezes that lock in your rate at a certain age, deferrals that postpone payment until the home is sold, and direct credits or rebates. Eligibility typically starts between ages 62 and 65, and many programs impose income limits. These exemptions are almost never automatic. You have to apply with your county assessor’s office, and the deadlines often fall well before filing season, so missing one means waiting another full year for relief.

1
Internal Revenue Service. Tax Counseling for the Elderly
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Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers
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Internal Revenue Service. Site Locator
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Internal Revenue Service. Checklist for Free Tax Return Preparation
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Social Security Administration. Get Tax Form (1099/1042S)
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Internal Revenue Service. One, Big, Beautiful Bill Act: Tax Deductions for Working Americans and Seniors
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Internal Revenue Service. Check Your Eligibility for the New Enhanced Deduction for Seniors
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Office of the Law Revision Counsel. 26 USC 22 – Credit for the Elderly and the Permanently and Totally Disabled
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Internal Revenue Service. Instructions for Schedule R (Form 1040)
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Internal Revenue Service. Topic No. 502, Medical and Dental Expenses
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Office of the Law Revision Counsel. 26 USC 86 – Social Security and Tier 1 Railroad Retirement Benefits
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Internal Revenue Service. Form W-4V – Voluntary Withholding Request
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Internal Revenue Service. Retirement Plan and IRA Required Minimum Distributions FAQs
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Office of the Law Revision Counsel. 26 USC 121 – Exclusion of Gain From Sale of Principal Residence