databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028

6000 USD/year per eligible individual

2026, from 2025-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. [...] The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).
key
us/income-tax/senior-deduction
value
6000 USD/year per eligible individual
period
2026
effective
2025-01-01 to 2028-12-31
source
https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).
hash
sha256:b063e66cb3db523a8016094c39977b4d888d174928241b357479c0a5272c8620
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/senior-deduction?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/senior-deduction

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/senior-deduction",
  "label": "Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028",
  "value": 6000,
  "unit": "USD/year per eligible individual",
  "period": "2026",
  "effectiveFrom": "2025-01-01",
  "effectiveTo": "2028-12-31",
  "source": "https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors",
  "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. [...] The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
  "hash": "sha256:b063e66cb3db523a8016094c39977b4d888d174928241b357479c0a5272c8620",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..AfsGHwiscLT8jbkeK_mo2am-3D8qxmyHs-6PJeMjzscU5nGCtcJo-pzY0L2QsarnLYF2kfh2L5B8THXmATBeDw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/income-tax/senior-deduction",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors"
  }
}