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2025 IRS Standard Deduction Guidance

The official IRS guidance for tax year 2025 regarding standard deductions for individuals 65 or older and for blindness, including recent legislation creating a temporary senior bonus.

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Jan 25, 2026
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Which IRS forms and lines show the additional standard deduction for age 65 or blind on Form 1040 for tax year 2025?

For tax year , the official guidance says the additional 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 de...

Jan 30, 2026
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Which box or line on the 2025 Form 1040 and Form 1040‑SR explicitly displays the standard deduction total after age/blindness adjustments?

The and Form 1040‑SR explicitly place the standard deduction amount on line 12 of page 2, and the form uses a set of checkboxes (on line 12d) to capture age‑65 and blindness adjustments whose count fe...

Jan 30, 2026
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How do dependents calculate their 2025 standard deduction amount?

Dependents calculate their as the greater of a flat $1,350 or their , but that result cannot exceed the regular standard deduction for their filing status (single, head of household, married filing jo...

Jan 31, 2026

How do the 2025 Form 1040 checkboxes for age/blindness interact with the standard deduction chart on Form 1040‑SR?

The age and blindness checkboxes on Form 1040-SR are the declarative triggers that tell the (and ) to apply the (ASD) amounts for taxpayers 65+ and/or legally blind; the form’s built‑in Standard Deduc...

Feb 2, 2026

What are the 2025 MAGI phaseout thresholds for the senior bonus deduction by filing status?

The deduction for tax year provides up to $6,000 per eligible taxpayer and is subject to a : the full bonus is available for single filers with MAGI up to $75,000 and for married couples filing jointl...