Part V Enhanced Deduction for Seniors

You may be able to claim the enhanced deduction for seniors. You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR).

If you are married, you must file a joint return with your spouse to claim this deduction.

The special rules that apply to U.S. nationals; residents of Canada, Mexico, and South Korea; and residents of India who were students or business apprentices don't apply to the enhanced deduction for seniors. See Pub. 519 for more information.

Fill out Schedule 1-A, Part V, only if:

You (and/or your spouse if filing a joint return) were born before January 2, 1961.

You have a valid social security number (SSN). If you are married filing jointly, the spouse who is claiming the enhanced deduction for seniors must have a valid SSN.

Death of a taxpayer in 2025.

If a taxpayer was born before January 2, 1961, but died in 2025 before reaching age 65, then the taxpayer doesn’t qualify for the enhanced deduction for seniors. A person is considered to reach age 65 on the day before the person’s 65th birthday.

Example.

Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death and would qualify for the enhanced deduction for seniors. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65 and wouldn’t qualify for the enhanced deduction for seniors.

Maximum amount of deduction.

The maximum amount of the enhanced deduction for seniors is $6,000 per person. If you are married filing jointly, and both you and your spouse were born before January 2, 1961, and you both have a valid SSN, the maximum amount of the enhanced deduction for seniors is $12,000. 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.

Your MAGI is the amount on line 3 on Part I of Schedule 1-A.

Valid SSN.

You and/or your spouse must have a valid SSN to take this deduction. A valid SSN for purposes of the enhanced deduction for seniors is one that is valid for employment and that is issued by the SSA before the due date of your 2025 return (including extensions). For more information, see Valid SSN for No Tax on Tips , earlier.