Obbb 2025 senior

Forum|Forum|4 months ago
January 23, 2026
2 replies
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The calculation seems incorrect for those MFJ over 150k. With both spouses over 65. In TurboTax it took the total combined of both spouses and subtracted 150k = (a) . Took 6% of that (a) number = (b). It then took 6000 -b to get c. It multiplied c times 2 to get additional deduction. Shouldn’t it take b from 12,000? It is using combined income of both spouses should it not reduce from 12000? Thanks

xmasbaby0

Level 15

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.

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 $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

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

TracyS1Author

Level 3

Yes I understand that. Did you understand my question? I said the way it is being calculated is incorrect for 2 seniors with income over 150k. 6% deduction should be reduced from 12000 not from 6000 and multiplied by 2.

VolvoGirl

Level 15

Are you both over 65? On a joint return the phaseout is calculated separately for each person, so the 6% phases out for each spouse. Are you not seeing it this way? What is your AGI? I made a spreadsheet.

golfperfect1

Level 2

I think TracyS1 is correct. Based on the OBBB provision, those who are married filing jointly and have MAGI over S150,000 have their total 12,000 senior bonus reduced at an accelerated rate since the 6% reduction is stacked on each taxpayer. So, If the joint income is 180,000, there is an overage of 30,000 (180,000 minus 150,000 equals 30,000).

That overage is multiplied by 6% (30,000 x .06 = 1,800). That 1,800 is then subtracted from each taxpayer's 6,000 bonus, leaving each with only 4,200. The total reduced deduction is then only 8,400 instead of 12,000.

The accelerated reduction continues until, at 250,000, the bonus disappears.

TracyS1Author

Level 3

Thank you . Why isn’t 1800 reduced from 12000. The 6% deduction is taken from combined income why isn’t deduction of 1800 taken from combined possible deduction of 120000