Can I claim the new $6,000 senior deduction if I am not receiving Social Security?
Yes. The enhanced senior deduction is based on age and the other eligibility rules, not on whether you receive Social Security. For 2026, you meet the age test if you are 65 or older by Dec. 31, 2026. The maximum is $6,000 per eligible person, or up to $12,000 on a joint return if both spouses qualify.
The deduction begins to phase out when modified adjusted gross income exceeds $75,000 for non-joint filers or $150,000 for joint filers. Married taxpayers must file jointly, and each eligible person needs a valid Social Security number. The deduction is separate from the existing additional standard deduction for age 65 or older.
