Nothing about Social Security has changed. It can still be taxable. There is a new Enhanced Deduction for Seniors of $6,000 for each spouse 65 or older if you qualify. The income limit is 75,000 (150,000 Joint). That is listed separately on your return and is in addition to the Standard Deduction or your Itemized Deductions and is after any Social Security taxable amount on line 6b. The deduction for seniors will be allowed for 4 years, from 2025 through 2028.
For Single the Deduction phases out at 175,000
For Joint the Deductions phases out at 250,000
See draft of 1040 Schedule 1-A page 2 part V
https://www.irs.gov/pub/irs-dft/f1040s1a--dft.pdf
Sch 1-A line 31 starts with your MAGI from line 3, which is the AGI on 1040 line 11b plus any income from form 2555 lines 45 & 50 plus form 4563 line 11.
