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For a 2022 federal tax return, the main age-based tax break for older adults was an increased standard deduction for eligible taxpayers age 65 or older who did not itemize. Some people could also qualify for the Credit for the Elderly or the Disabled, but age or retirement alone did not qualify them. Filing requirements and the taxation of Social Security, pensions, and IRA distributions depended on individual circumstances.
This is a historical guide to federal rules for tax year 2022, not current-year guidance. State and local tax breaks vary by location.
Higher standard deduction at age 65
If you did not itemize deductions, you could add an age-related amount to the regular standard deduction if you met the IRS age test. For a 2022 return, the IRS treated a person as age 65 on the day before their 65th birthday; Publication 554 says the age addition applied to a taxpayer born before January 2, 1958.
The additional amount was generally $1,400 for each qualifying age or blindness condition. For an unmarried individual who was not a surviving spouse, the additional amount was $1,750. Filing status, blindness, dependent status, and whether a spouse itemized can affect the calculation. Consult the IRS Publication 554 (2022) and the IRS 2021-48 Internal Revenue Bulletin for the applicable rules.
2022 base amounts and an example
| Filing status | 2022 base standard deduction |
|---|---|
| Single or married filing separately | $12,950 |
| Head of household | $19,400 |
| Married filing jointly or qualifying surviving spouse | $25,900 |
For example, a married couple filing jointly, with both spouses over 65 and neither blind, could take a $28,700 standard deduction if they did not itemize: the $25,900 base plus $1,400 for each spouse. Compare the allowable standard deduction, including any age or blindness additions, with allowable itemized deductions before choosing a method.
Credit for the Elderly or the Disabled
This credit was not automatic for retirees. A person generally had to be age 65 or older, or be under 65 and meet the rules for permanent and total disability and taxable disability income. The taxpayer also had to satisfy limits involving adjusted gross income and certain nontaxable Social Security, pension, annuity, or disability benefits.
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Because the income tests can make a person ineligible even when they meet the age or disability test, use the 2022 IRS Publication 524 and Schedule R instructions to determine eligibility and calculate any credit.
When an older adult had to file a 2022 return
The filing threshold depended on filing status and age, and special circumstances could require a return even when gross income was below the ordinary threshold. As one example, the IRS lists a $14,700 gross-income threshold for a single taxpayer age 65 or older for 2022, compared with $12,950 for a single taxpayer under 65. These figures are not a universal rule for retirees.
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Check the full IRS filing threshold table for the correct status and age, along with the exceptions that apply to your situation.
How retirement income was treated
Retirement does not make income automatically tax-free. Social Security benefits may be taxable depending on overall income and filing circumstances. Pension and annuity payments, IRA withdrawals, and other retirement-plan payments have separate reporting and tax rules.
Social Security
Some Social Security benefits may be included in taxable income. Use the applicable 2022 worksheet and the guidance in IRS Publication 554 (2022) rather than assuming that benefits are either always taxable or never taxable.
Pensions, annuities, and IRA distributions
Report pension, annuity, and retirement-plan payments under the rules that apply to each type of payment. Traditional IRA distributions are generally included in income, subject to exceptions such as qualifying rollovers or recovery of basis. Use the 2022 forms, instructions, and Publication 554 to determine the correct reporting.
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For the rules applying in 2022, individuals who reached age 70½ on or after January 1, 2020 generally began required minimum distributions at age 72. The applicable timing and calculation could depend on the account type and taxpayer’s circumstances. Publication 554 explains the 2022 rules.
A qualifying charitable distribution from an IRA may receive different income treatment from a cash donation made after taking a taxable IRA distribution. Verify eligibility and reporting requirements in the 2022 IRS guidance before relying on that treatment.
Medical expenses and itemizing
Medical expenses may contribute to itemized deductions, but deductibility depends on the applicable threshold and substantiation rules. Compare allowable itemized deductions with the standard deduction available to you, including any age or blindness additions. Whether itemizing helps depends on the taxpayer’s own figures.
Use the rules and forms for the correct tax year
The amounts and rules in this guide apply to federal tax year 2022. Later changes, including the enhanced deduction for seniors introduced for 2025, do not apply retroactively to a 2022 return. For year-specific guidance, consult IRS Publication 554 (2022), IRS Publication 524 (2022), and the instructions for the relevant 2022 forms. The IRS Seniors & retirees page also points to retirement guidance and Tax Counseling for the Elderly, a free tax-return preparation resource for qualified individuals.
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