The Enhanced Deduction for Seniors Seems Wrong

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-return-filing/L77WCkvnu_US_en_US?uid=m681fkhr

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

I'm with you. We're both over 65, all the calculations are doing using the joint numbers, but then when it comes to the extra deduction all of a sudden, it uses the single 6,000 limit instead of the joint 12,000 limit. But, it's probably the IRS rule not Turbotax that screwed it up.

I agree with you that it seems wrong.  In fact, I use Lacerte (which is an Intuit product) and in computing 2025 Estimated Taxes for individuals on the 2024 tax program, Lacerte deducts the 6% excess of Modified AGI over $150,000 from $12,000 (not $6,000) for MFJ taxpayers, which amounts to a much larger senior deduction.  I have used their 2024 program recently to calculate 2025 estimated federal tax for an extension and the calculation is still the larger one.  For example, the MFJ taxpayers' Modified AGI was $209,000; after subtracting $150,000, the $59,000 excess x 6% = $3,540.  Lacerte then used $12,000 and subtracted out $3,540, for a Senior Tax Deduction of $8,460.  Under Schedule A-1, the Senior Tax Deduction for each Taxpayer would be $6,000 less 3,540 for a net of $2,460.  So, the total deduction per Schedule A-1 would be $2,460 for each spouse, for a total of $4,920, which makes no sense.  The IRS can easily change this form, plus I would like to know why Lacerte continues to compute the Enhanced Deduction for Seniors to be $8,460 (I double-checked the extension two days ago on Lacerte's program and it was still $8,460).

@SusanWeber

I think you are absolutely correct.  I believe the IRS has failed basic algebra on this one. 

If a single person's senior deduction is phased out from $75,000 to $175,000, then a married couple's senior deduction should be phased out from $150, 000 to $350,000.

To do this properly, line 34 on Schedule 1A should say, "Multiply line 33 by 6% (0.06), but if married filing jointly, Multiply line 33 by 3% (0.03) . ."

As currently written on Sch. 1A, a married couple's senior deduction is completely phased out at $250,000.  Currently, this is effectively a huge additional marriage penalty.