MelindaS1
Expert Alumni

State tax filing

For an additional note, the IRS defines MAGI (modified adjusted gross income) based on the requirements of what the MAGI is for. For purposes of the Enhanced Senior Deduction, MAGI is figured in Part I of Schedule 1-A, and includes add-backs for Puerto Rico income, foreign earned income items from Form 2555, and income from American Samoa on Form 4563 - so that would be the starting point of the credit.

 

Although I see you have it worked out yourself, just for some reassurance, I ran back of the napkin math using Part V of Schedule 1-A, and 6000-((202-150)*.06) * 2 works out pretty close to the credit you've reported here, so you should be in good shape as far as accuracy goes.

 

Read more - What is IRS Schedule 1-A: New 2025 Form for Additional Deductions Explained

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