Thanks for all the responses. I like the clarity of the response that if I am not seeing the deduction then: 1) age is wrong, 2) income is too high or 3) I am filing married separately. My age was correct and I am filing jointly so those were out. My problem is that my MAGI is too high. This may help others so this is what I found. The 6% phase out above the $150k is a little misleading. It is really 6% for me and 6% for my spouse (>65) for a total of 12%. So, the simple math is: $1200 deduction divided by 12% (1200/.12) equals $100,000. So the complete phase out is $150,000 + $100,000= $250,000. Married filing jointly with a MAGI over $250k does not get any senior deduction. I am assuming that is why I don't have a schedule 1-A and my line 13b is blank.
Thanks for all the help, it was a little confusing.
