The additional deduction in the new tax law is not specifically for Social Security. It's for anyone who is 65 or older. The additional deduction is gradually reduced if MAGI is over $75,000 ($150,000 if married filing jointly) and it disappears completely if MAGI is $175,000 or more ($250,000 if married filing jointly). For this deduction, MAGI is Adjusted Gross Income (AGI), Form 1040 line 11, plus the Foreign Earned Income Exclusion and excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands.
