rjs
Level 15
Level 15

Tax law changes


@FrankJames wrote:

Hence, if single with AGI below $75k line 37 will be $6000 and be entered on line 13B of Form 1040-SR.

 

In this scenario the deduction for single senior in 2025 is $17,750 standard deduction (line 12E Form 1040-SR) plus $6000 (line 13B Form 1040-SR)


Line 13b of Form 1040-SR could be more than $6,000. Line 13b does not come from Schedule 1-A line 37. It comes from Schedule 1-A line 38. That's the sum of all the deductions on Schedule 1-A, not just the deduction for seniors.