Social Security Benefits Worksheet

[user17705808079]

Hi. When I just completed my 1040SR form on my Turbo Tax software, the number used in line 8 on the Social Security Benefits Worksheet came out to $32,000 to deduct. Me and my wife and both over 65. Our new standard deduction is $46,700 this year for seniors on the 1040SR form. 

My question is, why isn't it also $46,700 on line 8 of the Social Security Benefits worksheet? Why only $32,000? Please explain.

Thank you,

Phil T.

[xmasbaby0]

Edited:   You do not enter your standard deduction on that SS worksheet.   You only use $32000 as the amount if you are filing a joint return.

But....you do not even need to mess with that worksheet yourself.   People think it will be simple and it is not.   If you just enter your SSA1099's for each spouse, the software will do a very efficient job of calculating how much--if any--of your SS is taxable.

 Go to Federal> Wages & Income>>Retirement Plans and Social Security  (SSA1099 and 1099RRB) to enter your SSA1099.

And....just as a tip---after you enter your SSA1099 the next screen asks if you lived in certain foreign countries in 2025---do not skip past that screen without choosing a correct answer.

The “senior deduction” is added automatically by the software based on the date of birth and filing status you entered into MY INFO.  You do not need to take any extra steps to enter it. (And…the new senior deduction has nothing to do with whether you are getting Social Security)

The deduction is not on the same line as your standard deduction.  It is shown separately.

2025 STANDARD DEDUCTION AMOUNTS

SINGLE $15,750  (65 or older/legally blind + $2000)

MARRIED FILING SEPARATELY $15,750  (65 or older/legally blind +1600)

MARRIED FILING JOINTLY $31,500  (65 or older/legally blind + $1600)

HEAD OF HOUSEHOLD $23,625 (65 or older/legally blind + $2000)

For 2025 through 2028 there is an extra  deduction amount of up to $6000 per individual 65 or older filing Single, MFJ, or HOH which is phased out for taxpayers with modified adjusted gross income over $75,000 for single filers and $150,000 for joint filers.

(The deduction phases out completely at $175.000 Single or HOH, or $250,000 joint)

The $6,000 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.

IRS Schedule 1-A
https://www.irs.gov/pub/irs-dft/f1040s1a--dft.pdf

Need to see it?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-return/preview-turbotax-online-retur...

If you are not getting the senior deduction it is because

Your date of birth in MY INFO shows that you were not 65 by the end of 2025

Your income is too high

You are filing married filing separately

[AnnetteB6]

The $32,000 amount for line 8 of the Social Security Benefits Worksheet is defined by the worksheet itself depending on the filing status being used on the return.  It is not tied to the standard deduction being claimed on the return.  

Use the following link to the IRS Form 1040 Instructions to see the IRS version of the Social Security Benefits Worksheet:

Social Security Benefits Worksheet

@user17705808079