Senior Deduction for Qualifying Surviving Spouse

[sam-romano-jr]

I have a AGI of around 175,802 and am filing as a Qualifying Surviving Spouse. By my estimation the standard deduction for me should be as follows:

Base Standard Deduction (Qualifying Surviving Spouse)  - $31,500

Additional Deduction (For being 65 or older).                     + $1,600

New 2025 "Senior Bonus" Deduction (Phased out).            + $4,452

TOTAL STANDARD DEDUCTION                                              $37,552

The "Senior Bonus" Deduction: A new law for 2025 (the One Big Beautiful Bill Act) added a potential $6,000 bonus for seniors. However, for Qualifying Surviving Spouses, this bonus begins to phase out if your Modified AGI is over $150,000.

Since my AGI is $175,802, your bonus is reduced by roughly $1,548 ($0.06 for every dollar over $150k), leaving you with approximately $4,452.

why is turbo tax choosing my itemized deductions of $36,553 instead of the $37,552? How can i check the standard deduction calculation?

[xmasbaby0]

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)

The deduction is not on the same line as your standard deduction.  It is shown separately.on line 13b.

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

Need to see it?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-return/preview-turbotax-online-retur...

If you are not getting the senior deduction it is because

Your date of birth in MY INFO shows that you were not 65 by the end of 2025

Your income is too high

You are filing married filing separately

[sam-romano-jr]

Not close the right answer. I am filing as a qualifying surviving spouse and I believe that the official IRS guidelines and federal tax law, as a  Qualifying Surviving Spouse (QSS), you use the $150,000 threshold for Line 32 of Schedule

Internal Revenue Code (IRC) Section 2(a) and Treasury Regulation §1.2-2(a) mandate that a "surviving spouse" is entitled to the same tax rates and standard deduction benefits as those filing a joint return. 

 My date of birth is 5/25/60 so this is not the issue. the issue is TurboTax sees only Surviving Spouse not QSS and it uses 75,000 not 150,000 which i am entitled to (I believe).

So my question is does QSS on line 32 use 75,000 or 150,000?

[xmasbaby0]

You did not mention what year your spouse passed.   For the year that your spouse passed you can file a joint return.   For the two years following that, you can file as a Qualified Surviving Spouse IF you have a qualified dependent.  Are you claiming a dependent on your 2025 return?

[sam-romano-jr]

Yes and Turbo Tax says i am filing as a QSS the box is checked. but the calculator on schedule 1-A does not choose 150,000 it uses 75,000

[DoninGA]

@sam-romano-jr You are not filing as Married Filing Jointly, so the MAGI reported on the Schedule 1-A is $75,000

[sam-romano-jr]

Why?

Per the IRS code.. Internal Revenue Code (IRC) Section 2(a) and Treasury Regulation §1.2-2(a) mandates that a "surviving spouse" is entitled to the same tax rates and standard deduction benefits as those filing a joint return. So there fore it should use the report as !50,000 not 75,000... additionally when it does my Standard deduction as Married Filing Jointly at $31,500 so  Why is it not treated the same for MAGI? The difference is I am a Qualifying Surviving Spouse not just a Surviving Spouse.

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)

[DoninGA]

@sam-romano-jr Good point.  It would appear either the IRS or the TurboTax programmers for the Schedule 1-A, Part V Line 32 did not take the QSS into consideration or they did and decided that only MFJ status get the $150,000.

Regardless, this will be forwarded to the TurboTax Moderators who will start an investigation.

[rjs]

TurboTax is using the correct amount. The rules for the standard deduction do not apply to the deduction for seniors.

IRC Section 151(d)(5)(C)(iii)(I) says "In the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return)."

Filing as QSS is not a joint return.

The IRS instructions for Schedule 1-A Part V (on page 110 of the Instructions for Form 1040) say:

"The $6,000 per person amount is reduced if your MAGI is more than the amount shown next for your filing status.

• Married filing jointly—$150,000.

• Single, Head of household, or Qualifying surviving spouse—$75,000."

[DoninGA]

Thank you @rjs  for that research.