Eligible taxpayers may now qualify for an Enhanced Deduction for Seniors. This deduction was enacted as part of the new tax bill.

• This deduction can be taken by both itemizing and non-itemizing taxpayers.

• The Enhanced Deduction for Seniors is in addition to the standard age/blindness deduction.

• The senior deduction can be taken by eligible seniors for tax years 2025 through 2028, unless extended by future legislation.

Data Entry

The calculation is done automatically when all eligibility requirements are met. Review Schedule 1-A, Part V in View/Print mode.

Amounts

• The amount is up to $6,000 for a qualifying individual.

• The deduction amount is up to $12,000 for a married couple, if both spouses qualify.

• The deduction starts to phase out for taxpayers with a Modified Adjusted Gross Income (MAGI) over $75,000 for single filers or $150,000 for married filing jointly.

Requirements

• If married, taxpayers must file MFJ to take this deduction. Taxpayers who choose to file Married Filing Separately are not eligible to take the deduction, even if otherwise qualified.

• The taxpayer must be age 65 or older by the end of the tax year.

  • Each spouse must independently meet the age requirement to qualify for their portion of the deduction.

• The Social Security Number of the qualifying individuals must be included on the return.

Related Links

Drake Tax - 1040 - Standard Deduction Amounts

Drake Tax - Schedule 1-A: Additional Deductions