US expats who qualify for the new Enhanced Senior Deduction can claim an additional tax deduction from 2025 through 2028. MyExpatTaxes supports this deduction and includes it in eligible return calculations.
Here’s an overview of what we’ll cover—click any section to jump ahead.
- What is the New Enhanced Senior Deduction
- Who Qualifies for the New Enhanced Senior Deduction?
- How MyExpatTaxes Handles This Deduction
- What You Need to Know
- Related Resources
What is the New Enhanced Senior Deduction
Introduced as part of the One Big Beautiful Bill Act, the Enhanced Senior deduction allows qualifying US taxpayers to claim an additional $6,000 deduction on their tax return per eligible person ($12,000 if filing jointly and you both qualify).
It will be in effect from 2025 through 2028 and is in addition to the current standard deduction and the additional standard deduction for seniors under existing law.
Who Qualifies for the New Enhanced Senior Deduction?
You may qualify if all of the following apply:
- You are 65 or older on or before the last day of the tax year
- You file as married filing jointly if claiming the deduction for two spouses
(married filing separately does not qualify)
The deduction phases out for taxpayers with:
- Modified adjusted gross income over $75,000 (single filers)
- Modified adjusted gross income over $150,000 (joint filers)
How MyExpatTaxes Handles This Deduction
If you qualify, we calculate this enhanced senior deduction on Schedule 1-A.
What You Need to Know
- This deduction only applies for a limited time (2025–2028)
- Income limits may reduce or eliminate eligibility
- Filing status matters — married filers must file together to qualify
- This deduction affects income taxes, not Social Security taxes
Related Resources
For more information on the One Big Beautiful Bill Act, please check out this IRS article or check out our Blog