Where is the tax credit for $6000 for Seniors that was passed into law in 2025? it is an additional deduction from schedule 1-A line 38

[Johnmay272]

this tax credit is reported on 1040 line 13b

[DavidD66]

The Enhanced Deduction for Seniors automatically calculates on page 2 of Schedule 1A of Form 1040 if you are eligible.  It then flows to Form Form 1040 line 13b along with any other Additional Deductions.  To view the calculation of the deduction you can View your tax return.  

To review your Form 1040, while logged in and in your return:

• On the far left of your screen, click on Tax Tools
• From the Drop Down menu, click on Tools
• Click on View Tax Summary on the pop up window
• On the far left, click on Preview my 1040

[rjs]

The deduction for seniors depends on your birth date and income. It's a deduction, not a credit. It's not necessarily $6,000. That's the maximum deduction, but it is gradually reduced over a range of income. If you are not getting any credit at all, either you entered the wrong birth date or your income is above the top of the phaseout range.

Check the birth date that you entered in your personal information. You have to be 65 or older at the end of 2025 to get the deduction on your 2025 tax return.

The deduction is gradually reduced if your Modified Adjusted Gross Income (MAGI) is over $75,000 ($150,000 if married filing jointly), so if your income is over that amount you will not get the full $6,000 per person. The deduction is reduced to zero if MAGI is $175,000 or more ($250,000 if married filing jointly).

MAGI for purposes of this deduction is Adjusted Gross Income (AGI) plus the Foreign Earned Income Exclusion, Foreign Housing Exclusion or Deduction, and excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands. For most people MAGI will be the same as AGI.