Individuals who are 65 or over before January 1 may qualify to claim an age deduction based on birth date, filing status, and income. The maximum age deduction of $12,000 will be subject to income limitations, based on the individual's adjusted federal adjusted gross income. The age deduction will be reduced by one dollar for each dollar that the adjusted federal adjusted gross income exceeds $50,000 for single filers or $75,000 (combined total) for married individuals filing joint or separate returns.
Married taxpayers' income-based deduction is always determined using the married taxpayers' joint adjusted federal adjusted gross income. Regardless of whether you are filing jointly or separately, if you are married, your income-based age deduction is determined using both your and your spouse's income.