Why is the additional 6,000 senior tax credit not calculating with standard deduction

[xmasbaby0]

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 above certain incomes.

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

[rjs]

The deduction for seniors is gradually reduced if 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. If MAGI is $175,000 or more ($250,000 if married filing jointly) the deduction is eliminated completely.

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.