topic How can I get the second Enhanced Deduction for Seniors added? in Deductions & credits

How can I get the second Enhanced Deduction for Seniors added?

jomarlegate — Tue, 10 Feb 2026 03:24:45 GMT

I am filing joint with wife. Why is the second Enhanced Deduction for Seniors not being added?

Re: How can I get the second Enhanced Deduction for Seniors added?

xmasbaby0 — Tue, 10 Feb 2026 04:25:40 GMT

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-return-filing/L77WCkvnu_US_en_US?uid=m681fkhr

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

Re: How can I get the second Enhanced Deduction for Seniors added?

VolvoGirl — Tue, 10 Feb 2026 04:30:46 GMT

What do you mean "second Enhanced Deduction...."? On a Joint return if both spouses are 65 or older you automatically get 6,000 for each person. So that would be 12,000 on 1040 line 13b. It is automatic depending on your birthdate. Or if you have a high income it will be reduced. Double check you are filing Joint and check the birthdates.

For Joint the deductions starts to phase out at 150,000 and maxes out at 250,000

Re: How can I get the second Enhanced Deduction for Seniors added?

aze045 — Sat, 28 Feb 2026 05:03:24 GMT

I'm having similar question. Assume MAGI of $200k. MFJ phase out starts at $150k. Line 33 is $50k Line 34 x by 6% = $3,000. Line 35 runs math as $6,000 - $3,000 = $3,000. Line 36a & 36b both show $3,000, line 37 totals as $6,000.

Since we are filing jointly; shouldn't Line 35 run math as $12,000 - $3,000 = $9,000 or $4,500 for each?

Someone please explain this.

Re: How can I get the second Enhanced Deduction for Seniors added?

Mike9241 — Sat, 28 Feb 2026 06:07:03 GMT

nope. you supplied your own answer . Line 36a & 36b both show $3,000, line 37 totals as $6,000.

at $200,000 MAGI you lose 1/2 of the maximum deduction of $12,000. at $250,000 or above you lose it all

example copied from actual form

31 Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 31 $150,000
32 Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . . . . . . . . . . . 32 150,000
33 Subtract line 32 from line 31. If zero or less, enter $6,000 on line 35 . . . . . . . . . . . 33 0
34 Multiply line 33 by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Subtract line 34 from $6,000. If zero or less, enter -0- . . . . . . . . . . . . . . . . 35 $6,000
36 a If you have a valid social security number (see instructions) and were born before January 2, 1961,
enter the amount from line 35 . . . . . . . . . . . . . . . . . . . . . . . . 36a $6,000
b If you are married filing jointly, your spouse has a valid social security number (see instructions), and
your spouse was born before January 2, 1961, enter the amount from line 35 . . . . . . . . 36b $6,000
37 Enhanced deduction for seniors. Add lines 36a and 36b . $12.000

Re: How can I get the second Enhanced Deduction for Seniors added?

SBCarolyn — Tue, 07 Apr 2026 03:19:58 GMT

I have the same question as aze045, with regards to the Enhanced Deduction for Seniors and assuming both married persons are over the age of 65.

Line 35 on Schedule 1A (form 1040) should read: Subtract line 34 from $6,000 ($12,000 if married filing jointly)...

What we enter in line 32 indicated whether we are filing single or married filing jointly. Since the calculation of the 6% is for the amount over the phaseout after $150,000 (for married filing jointly), why is the end result subtracting the entire 6% overage out of $6000 for each of the married filing jointly people as if we were single filers? It seems like TurboTax has a calculation error, which results in getting penalized double for married filing jointly.

I also googled my question, and the source of the answer seems to have come from TurboTax. Example:

MAGI of $178,000 for married filing jointly

Excess MAGI: $178,000 - $150,000 - $28,000

Reduction: $28,000 x 0.06 - $1,680

Final Deduction: $12,000 - $1,680 = $10,320 (Total for couple)

However, if you follow Schedule 1A, the calculations in TurboTax look like this for married filing jointly:

Line 31: MAGI of $178,000

Line 32: $150,000 for married filing jointly

Line 33: Subtract line 32 from line 31 = $28,000

Line 34: Multiply line 33 x .06 = $1,680

Line 35: Subtract line 34 from $6,000 = $4,320

Line 36a: If you have a valid social security number (see instructions) and were born before January 2, 1961,
enter the amount from line 35 = $4,320

Line 36b: If you are married filing jointly, your spouse has a valid social security number (see instructions), and
your spouse was born before January 2, 1961, enter the amount from line 35 = $4,320

Line 37: Enhanced deduction for seniors. Add lines 36a and 36b = $8,640

Let me try this for a single filer by halving the MAGI to $89,000:

Line 31: MAGI of $89,000

Line 32: $75,000 for single filer

Line 33: Subtract line 32 from line 31 = $14,000

Line 34: Multiply line 33 x .06 = $840

Line 35: Subtract line 34 from $6,000 = $5,160

Line 36a: If you have a valid social security number (see instructions) and were born before January 2, 1961,
enter the amount from line 35 = $5,160

Line 36b: If you are married filing jointly, your spouse has a valid social security number (see instructions), and
your spouse was born before January 2, 1961, enter the amount from line 35

Line 37: Enhanced deduction for seniors. Add lines 36a and 36b = $5,160

So, bottom line is that the TurboTax calculation penalizes each person of the married filing jointly couple to receiving only $4,320 per person rather than the $5,160 for the single filer

I called TurboTax and tried to explain that I thought their software had an error, and I was told that I would have to talk to a tax advisor, not TurboTax.

I'm with aze045...someone please help me understand this.

Re: How can I get the second Enhanced Deduction for Seniors added?

VolvoGirl — Tue, 07 Apr 2026 03:02:29 GMT

@SBCarolyn Sorry, Turbo Tax is doing it right. This is a common misunderstanding. If you are both over 65 and in the phaseout amount, the 6% reduction is subtracted from EACH spouse's 6,000 effectively making it 12%.

Line 35 is only 6,000 . Read the line, it says....subtract line 34 from $6,000 $6,000 is the max for line 35. Because the reduction is calculated on each person's 6,000, even on a Joint return, when both spouse's are over 65.

It is phased out for EACH spouse. Fill out Sch 1-A yourself and see. It's pretty easy. Then why would they even have 2 lines 36a and 36b for spouse on Schedule 1-A?

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

See IRS instructions for 1040 Schedule 1-A on page 110
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Re: How can I get the second Enhanced Deduction for Seniors added?

SBCarolyn — Tue, 07 Apr 2026 03:17:52 GMT

VolvoGirl,

Please read my revised message that I was typing as you were answering my previous question. Thank you for any help in explaining this to me.

Re: How can I get the second Enhanced Deduction for Seniors added?

VolvoGirl — Tue, 07 Apr 2026 03:27:23 GMT

What was revised? Looks the same to me. My answer still stands. Turbo Tax is doing it according to the IRS. Read my post above and check the screenshot of the IRS instructions. And here is the actual IRS Schedule 1-A. LIne 35 says to Subtract line 34 from 6,000 (not 12,000). If you have questions you have to complain to your congressman.

Re: How can I get the second Enhanced Deduction for Seniors added?

VolvoGirl — Tue, 07 Apr 2026 03:34:00 GMT

Also, See Example 2 in this BS&P article
https://www.bspcpa.com/making-the-most-of-the-new-deduction-for-seniors

It comes up with 1,800 deduction each for 3,600 for AGI 220,000. Same as the table I've made

Re: How can I get the second Enhanced Deduction for Seniors added?

VolvoGirl — Tue, 07 Apr 2026 03:46:38 GMT

@SBCarolyn No the actual IRS Schedule 1-A does not say Subtract line 34 from $6,000 ($12,000 if married filing jointly). It only says from 6,000. Fill out the actual IRS 1-A by hand and see. Here is mine spreadsheet for 178,000. It matches the IRS and Turbo Tax

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

Re: How can I get the second Enhanced Deduction for Seniors added?

SBCarolyn — Wed, 08 Apr 2026 02:30:13 GMT

Thank you for this, VolvoGirl. This is very clear and helpful! You have convinced me that my thinking was wonky.

Re: How can I get the second Enhanced Deduction for Seniors added?

SBCarolyn — Wed, 08 Apr 2026 02:54:11 GMT

And thank you for your spreadsheet as well, VolvoGirl. I do realize that the actual IRS Schedule 1-A does not say Subtract line 34 from $6,000 ($12,000 if married filing jointly)...in my original post, the boldface portion was my addition of what I thought it should say. Your spreadsheet example makes it very clear that a married couple filing jointly does in deed get less per person ($4,320) than a single person with half the MAGI of the married couple...in your example, a single filer with a MAGI of $89,000, which is 1/2 of the married couple's MAGI, would get $5,160. Seems unfair, but as you say, if it is, then I need to talk to my congressman.

Thank you again for setting me straight on this, VolvoGirl. I really appreciate your responses and the time you spent convincing me.