Where is the $6,000 social security reduction for seniors over 65 shown on the tax return?

[DoninGA · Accepted solution]

If you are age 65 or older and meet the requirement, the additional deduction is automatically added on your federal tax return.  If you are married you must file as Married Filing Jointly for the additional deduction.

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 amount is calculated on Schedule 1-A, Part V, with that amount flowing to Form 1040 Line 13b

Look at your Form 1040 -

You can view your Form 1040 plus Schedules 1, 2 and 3 at any time using the online editions. Click on Tax Tools on the left side of the online program screen. Click on Tools. Click on View Tax Summary. Click on Preview my 1040 on the left side of the screen.

[JohnB5677]

Social Security is still being taxed as it was in the past; however, there's a new $6,000 deduction for individuals older than 65 years old.  

• This deduction is for qualified individuals.
  • Age: You must be 65 or older by the end of the tax year (e.g., born before Jan 2, 1961, for 2025 returns).
  • Income Limits: Your Modified Adjusted Gross Income (MAGI) must be below certain thresholds (e.g., $175k single, $250k joint for 2025), with Deductions phasing out above those levels.
  • Benefit: Up to $6,000 (single) or $12,000 (joint) Additional standard deduction to reduce taxable income. 
• Deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).

The full taxable amount is included in your gross income on Form 1040; however, the Senior Deduction is reflected on line 13b.

 It is reflected on Schedule 1A, Part V, Line 37

 For more information, see Deductions for Seniors.