The study examined the relationship between mindfulness, emotion regulation, and brain activation in older and younger adults. Participants completed questionnaires on mindfulness and emotion regulation and an fMRI task involving cognitive reappraisal of emotional film clips. Results found that older adults reported higher levels of dispositional mindfulness than younger adults. Both age groups activated prefrontal brain regions associated with emotion regulation during the task. However, older adults with higher mindfulness displayed greater activation in brain regions involved in cognitive control and attention compared to older adults with lower mindfulness. The findings suggest that mindfulness may facilitate emotion regulation for older adults by enhancing cognitive processes.