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2025 Standard Deduction and Tax on Soc. Sec. Benefits

Date 2025-08-13 11:29 -0400
From Boris <Boris@invalid.invalid>
Newsgroups misc.taxes.moderated
Organization A noiseless patient Spider
Message-ID <XnsB339DE3387315Borisinvalidinvalid@157.180.91.226> (permalink)
Subject 2025 Standard Deduction and Tax on Soc. Sec. Benefits

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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.

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Thread

2025 Standard Deduction and Tax on Soc. Sec. Benefits Boris <Boris@invalid.invalid> - 2025-08-13 11:29 -0400
  Re: 2025 Standard Deduction and Tax on Soc. Sec. Benefits retired1 <retired@home.usa> - 2025-08-13 13:20 -0400
    Re: 2025 Standard Deduction and Tax on Soc. Sec. Benefits Boris <Boris@invalid.invalid> - 2025-08-14 10:39 -0400

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