Which IRS forms and lines show the additional standard deduction for age 65 or blind on Form 1040 for tax year 2025?
Executive summary
For tax year 2025, the official IRS guidance says the additional standard deduction for being age 65 or blind is claimed by marking the appropriate age/blindness boxes on the 1040 (or 1040‑SR) and is folded into the standard deduction amount shown on the return; recent legislation also created a temporary “senior bonus” that is reported separately on a new Schedule 1‑A in 2025 (if applicable) [1] [2] [3]. The public reporting reviewed confirms where taxpayers indicate eligibility (the checkboxes on the top of Form 1040/1040‑SR) and that Publication 501 explains the rules and dollar amounts, but the sources provided do not quote a single explicit line number on the published 2025 Form 1040 where the additional-standard-deduction total appears. [1] [2] [3]
1. Where the return records age/blindness status: the checkboxes on Form 1040 and Form 1040‑SR
The IRS guidance instructs taxpayers to “check the appropriate boxes for age or blindness on Form 1040, U.S. Individual Income Tax Return” (and the same guidance applies when using the senior‑specific Form 1040‑SR), meaning the taxpayer indicates eligibility on the filing‑status area or header of the return rather than on a separate worksheet [1] [3]. Publication 501—IRS authoratitive guidance on dependents and the standard deduction—explicitly covers the standard deduction increases for those 65 or older and for blindness and points filers to the 1040/1040‑SR form mechanics, reinforcing that the place to show eligibility is on the main return [2].
2. Where the additional dollars show up: incorporated into the standard deduction line on the return
Taxpayers who qualify for the age‑65 and/or blind additions receive those amounts by increasing the basic standard deduction; the total (basic standard deduction plus any additional amounts for age and/or blindness) is presented on the standard‑deduction line of Form 1040/1040‑SR, rather than as a separate “extra” line item on the face of the Form 1040 itself, according to the IRS topic and Publication 501 discussion of the standard deduction rules [1] [2]. Congress’s legislative summary and IRS revenue procedures set the headline standard‑deduction totals for 2025, which incorporate those adjustments when applicable [4].
3. The 2025 “senior bonus” and Schedule 1‑A: a new reporting wrinkle
Recent materials and 2025 instructions reviewed indicate Congress and Treasury added a temporary extra deduction for some seniors in 2025 (often referred to in the press as a senior bonus), and the 2025 guidance and third‑party summaries say that bonus deduction is reported on a new Schedule 1‑A (Form 1040) rather than on the standard‑deduction line itself [3] [5]. Several sources note that this temporary $6,000 benefit (for eligible individuals) is in addition to the long‑standing additional standard deduction for age or blindness and has its own reporting pathway on Schedule 1‑A for returns in 2025 [3] [6].
4. Dollar amounts and how multiple qualifications stack
IRS Topic 551 and Publication 501 note that taxpayers can claim the additional amounts for both age and blindness, and contemporary summaries of the 2025 law show the temporary senior bonus of $6,000 for qualifying individuals [1] [6]. For the basic additional standard‑deduction increments (the per‑person amounts for age or blindness under longstanding law), the precise dollar figures and how they combine with the base standard deduction are provided in Publication 501 and IRS tables; broader summaries and legislative overviews likewise list the 2025 standard‑deduction baselines and the availability of extra amounts for age/blindness [2] [4].
5. Caveats, limits, and where reporting diverged
The reporting reviewed contains some inconsistent or non‑IRS phrasing about where to enter these amounts (for example, third‑party sites discuss line numbers or “box 12” references that are not enumerated in the IRS excerpts provided), so it is important to stress that the authoritative instructions are Publication 501 and the official 1040/1040‑SR instructions; those confirm the checkboxes to indicate qualification and that the additional amounts augment the standard deduction, while the temporary senior bonus has separate reporting on Schedule 1‑A [1] [2] [3]. The sources supplied do not include a direct screenshot or quoted line number of the 2025 Form 1040 showing the standard‑deduction line, so this analysis does not assert a specific line number beyond the IRS guidance that the total shows on the return’s standard‑deduction entry [1] [2].