2025 Standard Deduction and Tax on Soc. Sec. Benefits

Aug 13, 2025 Last reply: 11 months ago 2 Replies
B

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)



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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.


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R

According to Kiices's review of OBBA at:

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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

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

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

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B

retired1 snipped-for-privacy@home.usa wrote in news:-lKdnUAy9cMAWQH1nZ2dnZfqn snipped-for-privacy@giganews.com:

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.

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