There are 2 lines for 36 because the deduction is for each spouse over 65. One spouse might be under 65. And also because if the amount is reduced for being in the phaseout AGI, the deduction is reduced for each spouse separately. Not just reduced from the 12,000 but from each spouse’s 6,000. Making it 12% effectively not just the 6% phaseout.
Did you see the Caution on IRS Schedule 1-A?
