Calculate your senior deduction under Schedule 1-A. Taxpayers 65 and older who receive Social Security benefits can claim an additional $4,000 deduction on their federal return.
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The Schedule 1-A senior deduction is a new $4,000 above-the-line deduction available to qualifying seniors for tax year 2025. This deduction provides additional tax relief for Americans aged 65 and older who receive Social Security benefits.
Unlike the additional standard deduction amount for seniors (which you may already receive), this is a separate deduction claimed on Schedule 1-A. It directly reduces your Adjusted Gross Income (AGI), which can have cascading benefits for other tax calculations and credits.
To qualify, you must be 65 or older by December 31, 2025, AND you must receive Social Security benefits. The deduction is straightforward—if you meet both criteria, you can claim the full $4,000 deduction (subject to any income-based phase-outs).
Confirm your date of birth shows you'll be 65 or older by December 31, 2025
Verify you received Social Security benefits during 2025 (check Form SSA-1099)
Enter your Social Security benefit amount from Form SSA-1099 Box 5
For joint filers, enter information for both spouses if applicable
The calculator verifies eligibility and applies any income-based phase-outs
View your senior deduction on Line 37 of Schedule 1-A
Scenario: Robert (68) and Linda (66) are married filing jointly. Robert receives $24,000/year in Social Security, and Linda receives $18,000/year. Both qualify individually for the senior deduction.
Robert's Age
68 ✓
Linda's Age
66 ✓
Combined SS Benefits
$42,000/year
Senior Deduction (L37)
$4,000
Both Robert and Linda meet the age and Social Security requirements. They can claim the $4,000 senior deduction on their joint return. At a 12% tax bracket (common for retirees), this saves them approximately $480 in federal taxes.
Enter your birthdate and we'll confirm you meet the 65+ requirement by end of 2025.
Verifies that you receive qualifying Social Security benefits (retirement, disability, or survivor).
Handles married filing jointly calculations when one or both spouses qualify.
You must meet TWO requirements: (1) Be 65 or older by December 31, 2025, AND (2) Receive Social Security benefits during 2025. These can be retirement benefits, Social Security Disability Insurance (SSDI), or survivor benefits. SSI (Supplemental Security Income) alone does not qualify.
Yes! The Schedule 1-A senior deduction is completely separate from the standard deduction. Seniors already get an additional standard deduction amount ($1,950 for single, $1,550 each for married filing jointly in 2025). This $4,000 is on top of that—it's an above-the-line deduction that reduces your AGI.
Each spouse who meets both requirements (65+ AND receiving Social Security) can potentially contribute to the deduction. The exact calculation depends on IRS rules for joint filers, which our calculator handles automatically based on each spouse's status.
You qualify as long as you turn 65 by December 31, 2025. Even if your birthday is December 31, you're considered 65 for the entire tax year. Our calculator uses your birthdate to verify eligibility.
Yes, as long as you received any Social Security benefits during 2025 and meet the age requirement, you qualify for the deduction. There's no minimum benefit amount required.
This calculator provides estimates based on the information you enter. It is designed to help you understand potential deductions but does not constitute tax advice.
All calculations must be independently verified before filing. The preparer of record bears full responsibility for the accuracy of any filed return. We assume no liability for errors or omissions.Read full disclaimer →
Our free calculator helps you estimate your Schedule 1-A deduction with a complete audit trail.