"Question 1: can both these deductions (the $1,600 and $6,000) be taken on the 2025 income tax return?"
Yes.
"Question 2: regarding the phase-out of $6,000, how will that work and at what income level will it be zero?"
The additional $6,000 deduction is gradually reduced if MAGI is over $75,000 ($150,000 if married filing jointly) and it is reduced to zero 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 any excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands.
