My understanding of the new tax rules for 2025 returns for the standard
duction is that for MFJ is:

$31,500 for everyone
$3,200 add if both spouses are 65 or older (only for tax year 2025)
$12,000 add if both spouses are 65 or older (for tax years 2025-2028)
$46,700 if both spouses are 65 or older for (only for tax year 2025)

https://www.fidelity.com/learning-center/smart-money/standard-deduction

Do I have this right? Form 1040 for 2025 is not out yet, and I am
wondering if this $46,700 amount will appear as a choice for line 12,
Standard Deduction.

Also, I'm trying to calculate the tax on Social Security benefits, 1040
line 6b, for 2025. I don't think changes in the standard deduction apply
to this calculation, and if this is true, can I use the "Social Security Benefits Worksheet-Lines 6a and 6b" found in the *2024* 1040
Instructions.

Thanks.

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

--- SoupGate-Win32 v1.05
* Origin: fsxNet Usenet Gateway (21:1/5)

On 8/13/25 11:29 AM, Boris wrote:

My understanding of the new tax rules for 2025 returns for the standard duction is that for MFJ is:

$31,500 for everyone
$3,200 add if both spouses are 65 or older (only for tax year 2025)
$12,000 add if both spouses are 65 or older (for tax years 2025-2028)
$46,700 if both spouses are 65 or older for (only for tax year 2025)

According to Kiices's review of OBBA at:

https://www.kitces.com/blog/obbba-one-big-beautiful-bill-act-tax-planning-salt-cap-senior-deduction-qbi-deduction-tax-cut-and-jobs-act-tcja-amt-trump-accounts/

Those numbers are good. Bear in mind the $6000 number is subject to a
phase-out formula. FWIW I may only get to claim $4000

https://www.fidelity.com/learning-center/smart-money/standard-deduction

Do I have this right? Form 1040 for 2025 is not out yet, and I am
wondering if this $46,700 amount will appear as a choice for line 12, Standard Deduction.

I would seem the IRS is currently working to accommodate all the change. Chances are there will be a small worksheet to calculate your number

Also, I'm trying to calculate the tax on Social Security benefits, 1040
line 6b, for 2025. I don't think changes in the standard deduction apply
to this calculation, and if this is true, can I use the "Social Security Benefits Worksheet-Lines 6a and 6b" found in the *2024* 1040
Instructions.

Kitces makes this comment:
" that the standard rules for the taxation of Social Security benefits
still apply, "

Thanks.

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

--- SoupGate-Win32 v1.05
* Origin: fsxNet Usenet Gateway (21:1/5)

retired1 <[email protected]> wrote in news:[email protected]:

On 8/13/25 11:29 AM, Boris wrote:

My understanding of the new tax rules for 2025 returns for the
standard duction is that for MFJ is:

$31,500 for everyone
$3,200 add if both spouses are 65 or older (only for tax year 2025)
$12,000 add if both spouses are 65 or older (for tax years 2025-2028)
$46,700 if both spouses are 65 or older for (only for tax year 2025)

According to Kiices's review of OBBA at:

https://www.kitces.com/blog/obbba-one-big-beautiful-bill-act-tax-planni ng-salt-cap-senior-deduction-qbi-deduction-tax-cut-and-jobs-act-tcja-am t-trump-accounts/

Those numbers are good. Bear in mind the $6000 number is subject to a phase-out formula. FWIW I may only get to claim $4000

https://www.fidelity.com/learning-center/smart-money/standard-deductio
n

Do I have this right? Form 1040 for 2025 is not out yet, and I am
wondering if this $46,700 amount will appear as a choice for line 12,
Standard Deduction.

I would seem the IRS is currently working to accommodate all the
change. Chances are there will be a small worksheet to calculate your
number

Also, I'm trying to calculate the tax on Social Security benefits,
1040 line 6b, for 2025. I don't think changes in the standard
deduction apply to this calculation, and if this is true, can I use
the "Social Security Benefits Worksheet-Lines 6a and 6b" found in the
*2024* 1040 Instructions.

Kitces makes this comment:
" that the standard rules for the taxation of Social Security benefits
still apply, "

Thanks.

As I thought, changes in the Standard Deduction have no effect on
calculating the taxable portion of social security benefits.

"...Which means that, while the deduction does reduce taxable income (and therefore the amount of tax owed), it doesn't have an impact on any tax provisions based on AGI, such as the taxability of Social Security
benefits..."

Thanks.

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

--- SoupGate-Win32 v1.05
* Origin: fsxNet Usenet Gateway (21:1/5)