The $6,000 senior deduction: a retiree stacks it on the age-65 standard deduction
A single 68-year-old retiree in Naples living on a pension while delaying Social Security. The One Big Beautiful Bill Act's new $6,000 senior deduction (Schedule 1-A) comes off in addition to the regular standard deduction and the age-65 additional standard deduction, for tax years 2025 through 2028.
Taxpayer facts
Who this is and what their year looked like.
Rosa is single, 68, and retired. She lives on her teacher's pension and is delaying Social Security until she turns 70, so she has no Social Security benefits this year.
Her income is her pension and a little bank interest. 2025 is the first year the new $6,000 senior deduction is available, on top of the standard deduction breaks she already gets for being 65 or older.
- NameRosa M. Quintero
- Date of birth06/14/1957
- SSN263-55-8041
- Age (as of 12/31/2025)68
- Filing statusSingle
- DependentsNone
- Claimed as a dependent by anyone else?No
- OccupationRetired teacher
- Address742 10th St S, Naples, FL 34102
- ResidencyFlorida, full year (no state income tax)
- Social SecurityNone this year; delaying benefits until age 70.
- Health coverageMedicare, full year
Source documents
Work from these the way you would a real client's paperwork. Everything is fictional.
Objectives
What a correct return should capture.
- Report the pension (1099-R) and the bank interest (1099-INT) to reach AGI. There is no Social Security this year.
- Take the standard deduction and add the additional standard deduction for a single filer who is 65 or older.
- Claim the new senior deduction on Schedule 1-A, confirming the taxpayer is 65 or older (born before January 2, 1961) and that modified AGI is under the single phase-out threshold.
- Subtract both the standard deduction and the senior deduction to reach taxable income, then figure the tax from the Tax Table.
- Compare the tax to the federal withholding on the 1099-R for the refund. Note that Florida has no state income tax.
Check your work
The answer key and the complete return, the way a real client receives it: the 1040 and its schedules, the workpapers behind every number, and the signature forms.
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