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.
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