Mom: Enhanced deductions for seniors Effective for 2025 through 2028, individuals who are 65+ may claim an additional deduction of $6,000 per individual ($12,000 total for a married couple where both spouses qualify). This deduction begins to phase out for taxpayers with a modified adjusted gross income (MAGI) over $75,000 (Single) or $150,000 (Married Filing Jointly). This deduction is in addition to the current additional standard deduction and for both itemizing and non-itemizing taxpayers. Michael. Form 2441 (Credits) Child, disabled dependent care and expenses.