Sorry. It is phased out for EACH spouse. Fill out Sch 1-A yourself and see. It's pretty easy. Then why would they even have 2 lines 36a and 36b for spouse?
IRS Schedule 1-A
https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf
IRS EXPLANATION
See IRS instructions for 1040 page 110
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
If you are married and filing jointly, both you and your spouse were born before January 2, 1961, and you both have a valid SSN, the maximum amount of the enhanced deduction for seniors is $12,000. The $6,000 per person amount is reduced if your MAGI is more than the amount shown next for your filing status.
It says PER PERSON. Also then why would they even have 2 lines 36a and 36b for spouse on Schedule 1-A?
