2025–2026 Federal Tax Brackets & Senior Deductions

yelenakim
Nov 18, 2025
2 min read

As we approach the end of the year, it’s time to start thinking about your tax strategy for 2025 and 2026. The IRS has released updated tax brackets and standard deductions, and there are some important new benefits for seniors that could significantly reduce taxable income.

Here’s what you need to know:

2025 Federal Income Tax Brackets

Tax Rate	Single Filers	Married Filing Jointly
10%	Up to $11,000	Up to $22,000
12%	$11,001 – $44,725	$22,001 – $89,450
22%	$44,726 – $95,375	$89,451 – $190,750
24%	$95,376 – $182,100	$190,751 – $364,200
32%	$182,101 – $231,250	$364,201 – $462,500
35%	$231,251 – $578,125	$462,501 – $1,000,000
37%	Over $578,125	Over $1,000,000

Standard Deduction (2025):

Single: $15,750
Married Filing Jointly: $31,500
Head of Household: $23,625

2026 Federal Income Tax Brackets

Tax Rate	Single Filers	Married Filing Jointly
10%	Up to $12,400	Up to $24,800
12%	$12,401 – $50,400	$24,801 – $100,800
22%	$50,401 – $105,700	$100,801 – $211,400
24%	$105,701 – $201,775	$211,401 – $403,550
32%	$201,776 – $256,225	$403,551 – $512,450
35%	$256,226 – $640,600	$512,451 – $768,700
37%	Over $640,600	Over $768,700

Standard Deduction (2026):

Single: $16,100
Married Filing Jointly: $32,200
Head of Household: $24,150

Special Deductions for Seniors (Age 65+)

Seniors are eligible for additional deductions that can significantly reduce taxable income:

Additional Standard Deduction for Seniors

Filing Status	2025	2026
Single / Head of Household (65+)	$2,000	$2,050
Married Filing Jointly (per spouse 65+)	$1,600	$1,650
Single / Head of Household (65+ and blind)	$4,000	$4,100
Married Filing Jointly (65+ and blind, per spouse)	$3,200	$3,300

These amounts are added to the standard deduction and can be claimed even if you don’t itemize.

NEW: $6,000 Senior Bonus Deduction (2025–2028)

Thanks to the One Big Beautiful Bill Act, seniors now qualify for a new $6,000 bonus deduction—on top of the standard and additional senior deductions.

Key Details:

Amount: $6,000 per eligible taxpayer (up to $12,000 for couples)
Eligibility:
- Age 65 or older by year-end
- Income below:
- $75,000 (Single)
- $150,000 (Married Filing Jointly)
Phase-Out: Deduction is reduced by $0.06 for every $1 over the income threshold
Available: 2025 through 2028
Applies to: Both standard and itemized filers

Planning Tips for Seniors

Stack deductions: Seniors can combine the standard deduction, the additional senior deduction, and the new $6,000 bonus deduction.
Watch your income: Staying below the phase-out thresholds can preserve the full bonus deduction.
Consider Roth conversions: Reducing taxable income in retirement can help maintain eligibility for senior deductions.

Let’s Talk Strategy

These changes offer real opportunities for tax savings—especially for retirees and those on fixed incomes. If you or a loved one is 65 or older, now is the time to review your tax plan.

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Disclaimer: This blog is for informational purposes only and does not constitute legal or tax advice. Please consult with a qualified tax professional for personalized guidance.