You Make the Call - Nov. 20, 2025

Question: Jeff is 67 years old, and his wife, Jennifer, is 64. In 2025, they will file as married filing jointly (MFJ). Their modified adjusted gross income (MAGI) for tax year 2025 is $160,000. Do they each qualify for the new senior deduction in 2025? If either of them qualifies, how much of a senior deduction will they receive? 

Answer: No, only Jeff qualifies for the senior deduction, as he is the only one age 65 or older. Jeff will only qualify for $5,400 of the $6,000 senior deduction. The reason for the reduction is that their MAGI is $160,000. The senior deduction for taxpayers filing an MFJ return begins to phase out when the MAGI is over $150,000. The reduction is 6% for every $10,000 the MAGI is above $150,000. Jeff and Jennifer’s MAGI is $160,000, which is $10,000 over the threshold, so the reduction is $600 ($10,000 x 6%). Jeff’s allowable senior deduction is $5,400 ($6,000 - $600).