Article: 50661
As part of the new tax law changes, certain individuals may qualify for the Enhanced Senior Deduction for Tax Year 2025. The Enhanced Senior Deduction is calculated and reported on Schedule 1-A, Part V.
This deduction is automatically handled by the software based on your age of information entered in the Name and Address section of your return.
How is the Deduction Calculated?
- The software uses your date of birth to determine eligibility for enhanced senior deduction.
- If you qualify, Schedule 1-A is automatically generated.
- Part V of Schedule 1-A calculates the enhanced senior deduction amount.
- No manual entry is required as long as your personal information is correct.
Where to view the deduction
To review the calculated deduction:
- Go to File in the top menu.
- Select Free Return Preview.
- Once the PDF generates, navigate to Schedule 1-A, Part V to view the calculated deduction.
The total enhanced senior deduction from Schedule 1-A, Line 38 flows automatically to Form 1040-SR, Line 13b. This line reflects the additional deductions allowed for qualifying seniors.
Important Tips
- Ensure your date of birth is entered correctly in the Name and Address section.
- If your age information is incorrect or missing, Schedule 1-A may not generate properly.
- Always review the Free Return Preview to confirm the deduction appears as expected.
Additional Resources
For detailed eligibility rules and calculation information, see the Schedule 1-A Instructions (Form 1040).
This new tax bill was signed into law on July 4, 2025. The One Big Beautiful Bill Act (OBBB or OB3) is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used, but they refer to the same set of tax changes.