The IRS treats the new One Big Beautiful Bill Senior Deduction as an adjustment to income rather than a part of your Standard Deduction.
Line 12e of Form 1040 will show your regular Standard Deduction ($31,500 for Married Filing Jointly (2025), plus any extra for blindness or being 65+).
Line 13b of Form 1040 will show the new $12,000 OBBBA Senior Deduction. It flows from a new form called Schedule 1-A.
To See the Senior Deduction online:
- Open or continue your return.
- In the left-hand menu, click Tax Tools, and then Tools.
- Select View Tax Summary.
- Click Preview my 1040.
- Scroll down to Line 13b. You should see the $12,000 (MFJ... or a phased-out portion of it) listed there.
To qualify for the full, additional "Senior Deduction" of $12,000 tax deduction ($6,000 per person):
- Both Taxpayer and Spouse must be considered "65 or older" for 2025 (born before 1/02/1961).
- Both Taxpayer and Spouse must have a valid SSN (make sure that you don't accidentally check that your SSN is "not valid for employment.").
- Your Modified Adjusted Gross Income (MAGI) must be less than $150,000.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
