databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000

6 % of MAGI over the start

2026, from 2025-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

Line 33: Subtract line 32 from line 31. Line 34: Multiply line 33 by 6% (0.06). Line 35: Subtract line 34 from $6,000. If zero or less, enter -0-. (Schedule 1-A (Form 1040) 2025, Part V)
key
us/income-tax/senior-deduction-phase-out-rate
value
6 % of MAGI over the start
period
2026
effective
2025-01-01 to 2028-12-31
source
https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).
hash
sha256:55a4e61676db2e507135e2fb7cc209b3b63b5627fdf744a7123096b579d09899
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/senior-deduction-phase-out-rate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/senior-deduction-phase-out-rate

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/senior-deduction-phase-out-rate",
  "label": "Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000",
  "value": 6,
  "unit": "% of MAGI over the start",
  "period": "2026",
  "effectiveFrom": "2025-01-01",
  "effectiveTo": "2028-12-31",
  "source": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
  "quote": "Line 33: Subtract line 32 from line 31. Line 34: Multiply line 33 by 6% (0.06). Line 35: Subtract line 34 from $6,000. If zero or less, enter -0-. (Schedule 1-A (Form 1040) 2025, Part V)",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
  "hash": "sha256:55a4e61676db2e507135e2fb7cc209b3b63b5627fdf744a7123096b579d09899",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..8PWfQbkmvHB76nBkiBM4FmxQfc88A52Se44X4ngVGTLaySzutm4134DSEflmVRKwF726CDvADoxdqsRhhDUcDA",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/income-tax/senior-deduction-phase-out-rate",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf"
  }
}