Beginning in 2013 a standard deduction is available on Schedule 1, Additions and Subtractions, for taxpayers born between 1946 and 1951. The taxpayer gets a $20,000 ($40,000 if MFJ) deduction that can be applied against any type of income. The taxpayer does not need to have pension income to qualify for this deduction; the taxpayer (or spouse if filing jointly) only needs to have been born in 1946.
