Age at end of tax year Deduction limit
40 or younger $480
Older than 40 but no older than 50 $900
Older than 50 but no older than 60 $1,800
Older than 60 but no older than 70 $4,810
Older than 70 $6,020
Disclosure Title
Source:
Disclosure

irs.gov.

Limits are for 2025.