Old
er
adu
lts
benef
ited
fr
om
t
he
larg
est
co
st
o
f
liv
ing
adjus
tment
f
or
Soc
ial
Secu
rity’s
co
st
o
f
liv
ing
adjus
tment
i
n 40
yea
rs,
b
ut
tax
es
lo
om.Â
T
o
red
uce
taxa
ble
inc
ome,
cons
ider
t
he
ext
ra
stan
dard
deduc
tion
avail
able
t
o
tho
se 65
a
nd
old
er
a
t
ye
ar-
e
nd.Â
T
he
ext
ra
stan
dard
deduc
tion
f
or
seni
ors
low
ers
taxa
ble
inc
ome,
potent
ially
lead
ing
t
o
a
smal
ler
t
ax
bi
ll.Â
Eligib
ility
f
or
t
he
addit
ional
stan
dard
deduc
tion
appl
ies
t
o
taxpa
yers 65
o
r
old
er,
vary
ing
b
y
fil
ing
sta
tus
a
nd
blind
ness.Â
F
or
t
ax
ye
ar 2023,
tho
se
bo
rn
bef
ore
Janu
ary 2, 1958,
qual
ify
a
s 65
yea
rs
o
ld
f
or
t
he
addit
ional
stan
dard
deduc
tion.
Bli
nd
indivi
duals
und
er 65
rece
ive
a
stan
dard
deduc
tion
b
ut
n
ot
t
he
lar
ger
o
ne
avail
able
t
o
old
er
indivi
duals.Â
Addit
ional
stan
dard
deduc
tion
amou
nts
f
or 2023: $1,850
f
or
single
/head
o
f
house
hold, $1,500
f
or
marr
ied
taxpa
yers.Â
Ext
ra
stan
dard
deduc
tion
f
or
tho
se 65
a
nd
old
er
a
nd
bli
nd: $3,700 (
sin
gle)
a
nd $3,000 (
marr
ied,
fil
ing
join
tly
o
r
separ
ately).Â
The
se
amou
nts
suppl
ement
regu
lar
stan
dard
deduc
tions,
provi
ding
poten
tial
t
ax
rel
ief
f
or
elig
ible
indivi
duals.Â
Whi
le 90%
o
f
Ameri
cans
o
pt
f
or
t
he
stan
dard
deduc
tion,
cons
ider
itemi
zing
i
f
maj
or
li
fe
eve
nts
o
r
signif
icant
expe
nses
occu
rred.Â