where does the senior deduction get applied?

bsorlien1 · ‎January 27, 2026

The standard deduction listed does not include the senior $12000 deduction. Why not?

AnnetteB6

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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where does the senior deduction get applied?