New for Tax Years 2025 thru 2028 is a $6,000 Senior Deduction for all those taxpayers aged 65 and older (phase outs begin at MAGI $75,000/$150,000). MFS is not eligible for the enhanced deduction. Bonus deductions are available for the elderly and blind.
| Filing Status | 2025 | 2026 |
|---|---|---|
| Joint/QW | 30,000 | 31,500 |
| Single | 15,000 | 15,750 |
| HH | 22,500 | 23,625 |
| MFS | 15,000 | 15,750 |
| Elderly, Blind (married) | 1,600 | 1,600 |
| Elderly, Blind (unmarried) | 2,000 | 2,000 |
| Dependents | 1,350 | 1,350 |
The personal exemption has been permanently eliminated with the OBBBA signed in 2025.