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Level 1
January 28, 2026
Question

where does the senior deduction get applied?

  • January 28, 2026
  • 1 reply
  • 12 views
The standard deduction listed does not include the senior $12000 deduction. Why not?

1 reply

Level 15
January 28, 2026

The additional senior deduction enacted due to the One Big Beautiful Bill Act (OBBBA) is not reported as part of the standard deduction on your tax return.  Instead, you will see it included on Form 1040 line 13b.  

 

Amounts shown on line 13b can be traced back to Schedule 1-A line 38 where the total Enhanced Deduction for Seniors is calculated.  

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