I thought we were getting a 6,000.00 no tax on social security credit this year?

[DoninGA]

Standard deductions for 2025

Single - $15.750 add $2,000 if age 65 or older
Married Filing Separately - $15,750 add $1,600 if age 65 or older
Married Filing Jointly - $31,500 add $1,600 for each spouse age 65 or older
Head of Household - $23,625 add $2,000 if age 65 or older

New Bonus Standard Deduction (OBBB):
An additional $6,000 deduction for taxpayers 65 and older.
This is per eligible individual, meaning a married couple both over 65 could get $12,000.
Important: This bonus deduction is temporary, lasting from 2025 through 2028.
Income limitations: It phases out for taxpayers with modified adjusted gross income over $75,000 for single filers and $150,000 for joint filers.

The additional $6,000 is calculated on Schedule 1-A with the amount flowing to Form 1040 Line 13b.

[rjs · Accepted solution]

The $6,000 Deduction for Seniors is a deduction, not a credit. It has nothing to do with your Social Security benefits. It's based only on your age. The Deduction for Seniors is intended as a substitute for the campaign promise of no tax on Social Security, but there is no actual change in the tax on Social Security benefits.

The Deduction for Seniors is calculated in Part V of Schedule 1-A and it is included in the total additional deductions on line 13b of Form 1040 or 1040-SR.

The $6,000 is a maximum. Not everyone gets the full $6,000. Your deduction will be less than $6,000 if your income is above the phase-out threshold that DoninGA mentioned. The amount of your Deduction for Seniors is on Schedule 1-A line 37.

[VolvoGirl]

The new 6,000/12,000 senior deduction will be calculated on 1040 Schedule 1-A page 2 Part V Enhanced Deduction for Seniors which goes to 1040 line 13b. It is separate and in addition to the Standard Deduction or your Itemized Deductions on 1040 line 12e. Turbo Tax automatically includes it if you qualify.  And your Social Security can still be taxable as before.  

The maximum deduction is $6,000 for each person 65+. The phaseout is 6% of the amount by which MAGI exceeds $75,000 for single or $150,000 for married filing jointly (MFJ). The MAGI is normally the same as your AGI but with some Foreign items from Form 2555 added back in. On a joint return the phaseout is calculated separately for each person, so the 6% phases out for each spouse.

[sr1125]

This isn't right. That 2,000.00 is in addition to the 6,000.00 that seniors receive regardless if they take the standard deduction or itemize. Why is Turbo Tax not recognizing this?

This is what I am coming up with:

Senior Deduction Overview

Eligibility for the $2,000 Senior Deduction

The $2,000 additional standard deduction for seniors is available to taxpayers aged 65 and older. This deduction is applicable regardless of whether you choose to take the standard deduction or itemize your deductions.

How It Works

• Standard Deduction: If you are 65 or older, you can add the $2,000 to your standard deduction amount.
• Itemized Deductions: If you decide to itemize your deductions, you can still claim the $2,000 additional deduction.

2025 Standard Deduction Amounts

For the tax year 2025, the standard deduction amounts are as follows:

FILING STATUS STANDARD DEDUCTION AMOUNT

Single	$15,750
Married Filing Jointly	$31,500
Head of Household	$23,625
Married Filing Separately	$15,750

Conclusion

The $2,000 senior deduction is not limited to those who take the standard deduction; it can be claimed by all eligible seniors, whether they itemize or not.

[SteamTrain]

@sr1125 

When I look at my test 1040 for a single person over 65.....the Std Ded shown is $2000 higher that the Std Ded for an under-65 person.

Mine shows as $17,750 for a single person over 65   (line 12e of the form 1040)

and

shows as $15,750 for a single person under age 65.

So...seems to me that TTX software is doing that part correct automatically.....but that $2000 is only for the Std Deduction.

....the other extra $6000single / 12,000MFJ deduction is separate and goes on a separate line on the form 1040  (line 13b, from Schedule 1A)

[VolvoGirl]

@sr1125    If you are 65 or older you can add 2,000 to the Standard Deduction  for Single or Head of Household.  Where does it say if you itemize?  Do you have a link?  I think you are seeing the new 2,000 Charity deduction that everyone gets in addition to the Standard Deduction and Itemized Deductions.  BUT that doesn't start until 2026 next year when we do our 2026 tax returns.

The new above-the-line charitable deduction is available starting in the 2026 tax year, not 2025. Taxpayers will be able to deduct up to $1,000 (for single filers and those married filing separately) or $2,000 (for married couples filing jointly).

[sr1125]

I was getting some info from web searches but I can see that extra 2k is ONLY if you are taking standard deduction. So no, it is not in addition to the amount you are itemizing. Thanks to all for clarifying this.

[VolvoGirl]

Where did you see that?   Yes you get it when itemizing too.  But There is a max.  The phaseout is 6% of the amount by which MAGI exceeds $75,000 for single or $150,000 for married filing jointly (MFJ).  I’ll  look for the IRS info on it.

The 6,000/12,000 senior deduction will be calculated on 1040 Schedule 1-A page 2 Part V Enhanced Deduction for Seniors which goes to 1040 line 13b. It is separate and in addition to the Standard Deduction or your Itemized Deductions on 1040 line 12e. Turbo Tax automatically includes it if you qualify.

1040 Schedule 1-A, page 2 Part V Enhanced Deduction for Seniors

https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf

[sr1125]

This is interesting. My AGI is nowhere near 75k after itemization, so I do not see any 2000.00 after that. Only 6k from 1-A then taxable income, total tax calculated less payments. Hmmm. Perhaps Turbo Tax isn’t updated yet?

[SteamTrain]

@sr1125 

I think you are still confused.  There are two different $2000 situations.   

#1)

One is the additional $2000 Sr Std Deduction (for Single folks) or $1600/ea for MFJ where:

...Single Std Ded of $15,750 adds $2000 and becomes $17,750

....MFJ  Std Ded of $31,500 adds another $1,600 for each spouse over age 65.

....(subject to MAGI limits...thru and including tax yr 2028)

That goes directly to the Total on the Std Ded line 12e on the 1040

____________________________

#2)  Then there a different "up-to" $2000 MFJ ($1000 Single) charity donation deduction, for MFJ non-itemizers that becomes effective ONLY for 2026 taxes we file in 2027.  SO that shows up nowhere this year.

That $2000 MFJ deduction ($1000 Single) will be available to anyone who files a Std Ded tax return next year, if they have sufficient charitable donations to fully use the $2000 (or $1000 single).  So that one doesn't show up on this year's filing of 2025 taxes.

[sr1125]

Absolutely confused. But it is your pint number one. I was thinking that 2k was a standalone from the regular std deduction. I was wrong on that point I think I cannot take an additional 2k when I am NOT already taking the  std deduction. Do I have this right? I’m not even thinking about 2026 yet haha.

[VolvoGirl]

Oh I missed that, been so many questions about the 6,000 Senior Deduction.

There is a 2,000 deduction that starts for 2026 that we file NEXT year.  Or as posted above the extra 2,000 added to the Standard Deduction.

For 2025 the standard deduction amounts are:

Single 15,750 + 2,000 for 65 and over or blind (17,750)

HOH 23,625 + 2,000 for 65 and over or blind

Joint 31,500 +  1,600 for each 65 and over or blind (both 34,700)

Married filing Separate 15,750+ 1,600 for 65 and over or blind

[sr1125]

Gotcha. So it’s 2026 that that standalone 2k kicks in. I haven’t even looked at 2026 yet but will have to soon, I need to plan out what tax time might look like for the year.

thank you all for the clarifications. I’m sorry I was kind of slow on getting this.

[DebraNoice]

I think I found a glitch in how Turbo Tax is calculating the extra $12,000 deduction for married seniors. If the Adjusted Gross Income is over $150,000, the difference is multiplied by 6% and that amount is deducted from not only the from the total $12,000 amount but is deducted twice from each spouse’s $6000 additional deduction. Example: our AGI is $155,000. The extra $5000 x 6% is $300. Instead of reducing our $12,000 by $300, Turbo Tax deducts $300 from my husband’s $6000 additional deduction and also from mine on Schedule A-1. This is incorrect. It should not double the phase out %. This is incorrect and Turbo Tax needs to fix it.