Why?
Per the IRS code.. Internal Revenue Code (IRC) Section 2(a) and Treasury Regulation §1.2-2(a) mandates that a "surviving spouse" is entitled to the same tax rates and standard deduction benefits as those filing a joint return. So there fore it should use the report as !50,000 not 75,000... additionally when it does my Standard deduction as Married Filing Jointly at $31,500 so Why is it not treated the same for MAGI? The difference is I am a Qualifying Surviving Spouse not just a Surviving Spouse.
2025 STANDARD DEDUCTION AMOUNTS
SINGLE $15,750 (65 or older/legally blind + $2000)
MARRIED FILING SEPARATELY $15,750 (65 or older/legally blind +1600)
MARRIED FILING JOINTLY $31,500 (65 or older/legally blind + $1600)
HEAD OF HOUSEHOLD $23,625 (65 or older/legally blind + $2000)
