Federal housing law
0326 Publ 6142 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6142.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
ADDITIONAL DEDUCTION FOR SENIORS¶
Qualifying Taxpayers¶
The taxpayer must be age 65 or older by the last day of the tax year.
- The deduction is available for both itemizing and non-itemizing taxpayers.
Taxpayer Requirements¶
To claim the deduction, taxpayers must:
Include the Social Security number of each qualifying individual on the return.
File jointly if married to claim the deduction.
Complete Form 1040, Schedule 1-A, Additional Deductions Part V which carries
forward to Form 1040 or 1040-SR, line 13b, or on Form 1040-NR line 13c.
For more details, see The One Big Beautiful Bill Act: Tax Deductions for Working Americans and Seniors.
Publication 6142 (3-2026) Catalog Number 96122N Department of the Treasury Internal Revenue Service www.irs.gov