2025 1040 Form

[user17537942722]

Where on the 1040 Form will I have to enter a deduction of $12,000. We are filing married jointly and we both are over 65 years old. Will it be after the AGI entry?

Thanks for your help.

Walter Schmid

[Andrew_W]

The IRS has created a new form relating to the new deductions passed in the One Big Beautiful Bill, Schedule 1-A. In particular, the Enhanced Deduction for Seniors is calculated on lines 31-37 of this new form, and then transfer to line 13b of the 1040/1040-SR.

You can view the draft 2025 1040 and new form Schedule 1-A here:
2025 Draft Form 1040 
2025 Draft Form 1040-SR 
2025 Draft Schedule 1-A 

Please note that these are draft forms which are subject to change and should not be used for filing a return.

[VolvoGirl]

Turbo Tax should automatically give you the new senior deduction if you qualify.  You won’t have to enter it.  Just enter your date of birth under My Info when you start.   

There is a new Senior Deduction of $6,000 for each spouse 65 or older if you qualify. The income limit is 75,000 (150,000 Joint).

Tax info for Seniors

Tax Counseling for Seniors and the Elderly - TurboTax Tax Tips & Videos