For tax years 2025 through 2028, taxpayers 65 and older get an extra 6,000 dollars deduction per qualifying person, on top of the standard deduction and the existing age based addition, claimed on IRS Schedule 1-A. It is reduced by 6 percent of MAGI above 75,000 dollars (single) or 150,000 dollars (joint). A single filer can claim one person. Estimates only, not tax advice. Phone 689-331-5723.