Got senior clients? Here are tax tips just for them

There are some changes for the 2026 tax filing season that people who are 65 years of age and older should be aware of. The most recent being the enhanced deduction for seniors, which is a provision of the One, Big, Beautiful Bill.

The IRS is sharing what’s new, as well as some reminders specifically for seniors.

Enhanced deduction for seniors

This is a new deduction that is in addition to the current additional standard deduction for seniors under existing law.

• For tax years 2025-2028, taxpayers who are age 65 or older may be eligible to claim an additional $6,000 deduction per person ($12,000 if married filing jointly and both spouses are eligible).
• To be eligible, the person must be 65 on or before the last day of the tax year.
• It is available to eligible taxpayers who claim the standard deduction or itemize.
• The deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).

Earned Income Tax Credit

• The Earned Income Tax Credit helps low- to moderate-income workers and families get a tax break
• The maximum income amount for claiming the credit for the 2025 tax year is $68,675. The amount of the credit may vary based on income, family size and filing status.

Tax return preparation assistance

There are several resources available that offer help with filing federal tax returns:

• Volunteer Income Tax Assistance and Tax Counseling for the Elderly are free programs that offer help to low- to moderate-income taxpayers and taxpayers 60 or older to prepare and file their returns. For the closest VITA/TCE site, use the VITA Locator Tool or call 800-906-9887.
• AARP Foundation Tax-Aide offers free tax preparation, and has thousands of locations in neighborhood libraries, malls, banks, community centers, and senior centers annually during the filing season. For more information, go to AARP.org/TaxAide or call 888-AARP-NOW (888-227-7669)

Check withholdings

Any earned wages are subject to withholding for income tax, Social Security tax, and Medicare tax even if the taxpayer is receiving social security benefits.

Social Security benefits information

Social Security beneficiaries may quickly and easily obtain various information from the Social Security Administration’s website with a “My Social Security” account, including getting a replacement Form SSA‐1099 or SSA‐1042S. 

More information

• Publication 554 (2025), Tax Guide for Seniors
• Tax information for seniors & retirees