Summary Table: Standard Deductions, Additional Deductions & Senior-Bonus Under OBBB (2023-2026)
| Filing Status / Item | 2023 | 2024 | 2025 (Pre-OBBB) | 2025 (Under OBBB) | 2026* |
|---|---|---|---|---|---|
| Standard Deduction – Single | $13,850 | $14,600 | $15,000 | $15,750 | $16,100 |
| Standard Deduction – MFJ | $27,700 | $29,200 | $30,000 | $31,500 | $32,200 |
| Standard Deduction – HOH | $20,800 | $21,900 | $22,500 | $23,625 | $24,150 |
| Additional Deduction (Age 65+/Blind) – Single | $1,850 | $1,950 | $2,000 | (Same base) + $6,000 bonus under OBBB | $2,050 + bonus may apply |
| Additional Deduction (Age 65+/Blind) – Married (per spouse) | $1,500 | $1,550 | $1,600 | (Per spouse) + $12,000 total bonus if both qualify under OBBB | $1,650 + bonus may apply |
| Senior “Bonus” Deduction – Age 65+ (OBBB, 2025-28) | — | — | — | Up to $6,000 per individual ($12,000 per couple) if eligible (income thresholds apply) | Same as above (2026 coverage) |
| Qualifying Relative Income Limit | — | $5.050 | $5,200 | $5,350 (Expected - based on inflation trend) | Not yet officially published |
*2026 amounts based on IRS announcements/adjustments. IRS+1
Note: The senior bonus applies in addition to the base additional deduction for age 65+/blind and the standard deduction. Income phase-outs apply (e.g., for the senior bonus: single up to ~$75,000, married up to ~$150,000).