Updated November 5, 2026. Quick answer: Part V of Schedule 1-A figures the 2025 enhanced deduction for seniors, $6,000 per person born before January 2, 1961, cut by 6% of the MAGI over $75,000 ($150,000 if married filing jointly). Lines 36a and 36b apply it to you and to your spouse, line 37 adds them, and Part VI line 38 adds lines 13, 21, 30 and 37 and sends the total to Form 1040 line 13b.
For what changed on the 2026 draft of the schedule, see Schedule 1-A 2026 changes.
Who fills out Part V
The Instructions list two conditions: “You (and/or your spouse if filing a joint return) were born before January 2, 1961.” and “You have a valid social security number (SSN).” “If you are married, you must file a joint return with your spouse to claim this deduction.” The schedule’s caution: “You and/or your spouse must have a valid social security number. If married, you must file jointly to claim this deduction.” The special treaty and nationality rules do not carry over: “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.”
The amount
“The maximum amount of the enhanced deduction for seniors is $6,000 per person.” For a couple, “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 reduction starts above $150,000 of MAGI for married filing jointly and above $75,000 for single, head of household and qualifying surviving spouse filers. A person who died in 2025 counts as 65 on the day before the 65th birthday; the Instructions’ example: “Your spouse is considered age 65 at the time of death and would qualify for the enhanced deduction for seniors.” when the spouse born February 14, 1960 died on February 13, 2025, and does not when death is on February 12, 2025.
Lines 31 to 37
| Line | What it asks |
|---|---|
| 31 | “Enter the amount from line 3” |
| 32 | “Enter $75,000 ($150,000 if married filing jointly)” |
| 33 | “Subtract line 32 from line 31. If zero or less, enter $6,000 on line 35” |
| 34 | “Multiply line 33 by 6% (0.06)” |
| 35 | “Subtract line 34 from $6,000. If zero or less, enter -0-” |
| 36a | “If you have a valid social security number (see instructions) and were born before January 2, 1961, enter the amount from line 35” |
| 36b | “If you are married filing jointly, your spouse has a valid social security number (see instructions), and your spouse was born before January 2, 1961, enter the amount from line 35” |
| 37 | “Enhanced deduction for seniors. Add lines 36a and 36b” |
The reduction is a flat 6% of the excess, not steps of $1,000, so there is no rounding rule. The deduction per person reaches zero when 6% of the excess equals $6,000, an excess of $100,000 (computed), which is a MAGI of $175,000 for a single filer and $250,000 for a joint return (computed).
Example with invented numbers
Illustration, not an IRS example. The taxpayer from the Part I page: single, MAGI $162,500, age 65 or older with a valid SSN.
| Line | Entry | Amount |
|---|---|---|
| 31 | MAGI from line 3 (Part I illustration) | $162,500 |
| 32 | Single filer | $75,000 |
| 33 | Line 31 minus line 32 (computed) | $87,500 |
| 34 | Line 33 times 6% (computed) | $5,250 |
| 35 | Line 34 subtracted from $6,000 (computed) | $750 |
| 36a | Valid SSN and born before January 2, 1961: line 35 amount | $750 |
| 36b | Spouse line (single filer) | $0 |
| 37 | Add lines 36a and 36b (computed) | $750 |
The deduction is $750. Now an invented married couple filing jointly, both born before January 2, 1961, both with valid SSNs, MAGI $160,000:
| Line | Entry | Amount |
|---|---|---|
| 31 | MAGI (invented) | $160,000 |
| 32 | Married filing jointly | $150,000 |
| 33 | Line 31 minus line 32 (computed) | $10,000 |
| 34 | Line 33 times 6% (computed) | $600 |
| 35 | Line 34 subtracted from $6,000 (computed) | $5,400 |
| 36a | You: valid SSN, born before January 2, 1961 | $5,400 |
| 36b | Spouse: valid SSN, born before January 2, 1961 | $5,400 |
| 37 | Add lines 36a and 36b (computed) | $10,800 |
Each spouse has $5,400, so line 37 is $10,800 (computed). Just over the threshold, a single filer with a MAGI of $75,001 has $1 on line 33, 6% of it is $0.06 and the deduction is $5,999.94 (computed).
Part VI line 38: the total
Part VI has one line: “Add lines 13, 21, 30, and 37. Enter here and on Form 1040 or 1040-SR, line 13b, or on Form 1040-NR, line 13c”. On the Form 1040 the line is described as “Additional Deductions From Schedule 1-A, Line 38”. Taxable income is then reduced by the line 12 deduction, line 13a (QBI) and line 13b; see Form 1040 lines 14 and 15.
Illustration, not an IRS example. Computed by adding the four part results from this series’ single filer:
| Line | Entry | Amount |
|---|---|---|
| 13 | Qualified tips deduction (Part II illustration, computed) | $16,800 |
| 21 | Qualified overtime compensation deduction (Part III illustration, computed) | $3,800 |
| 30 | Qualified passenger vehicle loan interest deduction (Part IV illustration, computed) | $0 |
| 37 | Enhanced deduction for seniors (this page) | $750 |
| 38 | Add lines 13, 21, 30 and 37 (computed) | $21,350 |
Line 38 is $21,350, entered on Form 1040 line 13b (computed). The senior figure itself is explained year by year on the senior deduction page and the standard deduction extra for age 65 on the 2025 standard deduction page.
Edition
This page reads Schedule 1-A (Form 1040) for 2025 and the Instructions for Form 1040 (2025), the files irs.gov served on 2026-11-05 (sha256 in the kit data). Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Using age 65 as the test. The schedule’s test is being born before January 2, 1961 for the 2025 return.
- Skipping the valid social security number. Both the schedule and the Instructions require it.
- Entering line 34 or 35 on line 37 without lines 36a and 36b. Line 37 is the sum of 36a and 36b, each of which asks whether the person qualifies.
- Confusing it with the extra standard deduction for being 65 or older. This is a separate deduction on Schedule 1-A.
- Forgetting Part VI. The four part results are not on Form 1040 until line 38 adds them.
Related: Schedule 1-A overview, senior deduction, Form 1040 line 13, and standard deduction 2025.
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Answer againSources
- Schedule 1-A (Form 1040), Additional Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf
- Instructions for Form 1040 (2025), including the Instructions for Schedule 1-A: https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Read from the IRS documents linked above on November 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.