topic MAGI Calculation for the Enhanced Deduction for Seniors in Deductions & credits

MAGI Calculation for the Enhanced Deduction for Seniors

Stringerjj — Sun, 30 Nov 2025 13:35:22 GMT

I'm finding conflicting information as far as the MAGI calculation for the enhanced deduction for seniors. Does the untaxed portion of your social security benefit (85% of my SS is taxed, so I'm talking about the remaining 15%) get added back in the MAGI calculation?

Thanks,

Jim

Re: MAGI Calculation for the Enhanced Deduction for Seniors

NCperson — Sun, 30 Nov 2025 14:24:48 GMT

@Stringerjj no it does not. The enhaced deduction for seniors is driven directly off of AGI (Line 11) with very few adjustments - all are very much out of the ordinary.

See the calculations of MAGI on Sch 1a and review lines 1-3.

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

Re: MAGI Calculation for the Enhanced Deduction for Seniors

Stringerjj — Mon, 01 Dec 2025 01:24:50 GMT

Thank you!