What is Form 1040-SR Line 12 — Standard Deduction?

The standard deduction or your itemized deductions from Schedule A, whichever is larger. Form 1040-SR includes a built-in standard deduction chart on page 4 of the form -- the primary reason seniors use this form instead of Form 1040. For 2025, taxpayers 65 or older receive a higher standard deduction: an additional $2,000 (single/head of household) or $1,600 per qualifying spouse (married filing jointly).

What do people miss on Form 1040-SR Line 12?

If you are 65 or older AND blind, you get two additional amounts. A single filer who is 65 and blind in 2025 adds $4,000 to the base standard deduction ($2,000 for age plus $2,000 for blindness). Married couples where both spouses are 65 and one is blind get three additional amounts ($1,600 each). These stack, and filers frequently claim only one. The IRS considers you 65 on the day before your 65th birthday. If you were born on January 1, 1961, the IRS treats you as 65 for the entire 2025 tax...

What is the common mistake on Form 1040-SR Line 12?

Using the standard deduction amounts from Form 1040 instructions instead of Form 1040-SR's chart. The base amounts are the same, but the 1040-SR chart explicitly shows the combined amount with the additional senior deduction already included. Seniors who use the base amount from the 1040 instructions and forget to add the additional amount lose hundreds of dollars in deduction.

Form 1040-SR Line 12 — Standard Deduction

Adjusted gross income; the standard deduction is subtracted from this

12 — Standard Deduction Updated for tax year 2025

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