I get conflicting info: my wife passed away in 2025. According to other sources, for my age and MFJ should qualify for the 12000 senior deduction in in 2025?

[wflewis]

I turned 65 in 2025 and my wife would have turned 65, had she lived to Sep. I remain eligible for MFJ for 2025, so it makes sense to the $12k deduction is allowable. I could find no detail addressing this at IRS.

[xmasbaby0]

Very sorry for your loss.  For the year that your spouse died, you can still file a joint return.  That way, you will get the married filing jointly standard deduction of $31,500 (+ $1600 for each spouse 65 or older) which will lower the amount of income you are taxed on.

In My Info, you will need to indicate that your spouse died. When her name is in My Info,  there is a screen early in the interview that asks "Do any of these apply to [name] ?’” where you will do that, and then a drop down will appear where you can enter the date she passed.

If you have qualifying dependent children you will be able to file as a qualifying surviving spouse  (QSS) for the next two years after this tax return.  Post back if you need further help.

https://accountants.intuit.com/support/en-us/help-article/tax-filing-status/claiming-qualified-survi...

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)

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

[Vanessa A]

Since she did not actually turn 65, she would not be eligible for the $6,000 senior deduction.  In order to claim the deduction for her she would have had to be 65 when she passed away.  She is considered to be the age at the end of the year that she was on the date of death. 

Death of spouse.

If your spouse died in 2024, read this before using Table 1 or Table 2 to find whether you must file a 2024 return. Consider your spouse to be 65 or older at the end of 2024 only if your spouse was 65 or older at the time of death. Even if your spouse was born before January 2, 1960, your spouse isn't considered 65 or older at the end of 2024 unless your spouse was 65 or older at the time of death.

A person is considered to reach age 65 on the day before the person’s 65th birthday.

[M-MTax]

Very sorry for your loss. The following is from the OBBBA:

SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION.....

In general.—In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.

“(ii) Qualified individual.—For purposes of clause (i), the term ‘qualified individual’ means—“(I) the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and“(II) in the case of a joint return, the taxpayer’s spouse, if such spouse has attained age 65 before the close of the taxable year.“