What documentation is required to substantiate the new senior deduction on a tax return?
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To substantiate the new senior deduction (the higher standard deduction for taxpayers age 65 or older) on a federal tax return, the IRS does not require you to submit any special documentation with your return. Instead, you must indicate your eligibility for the higher standard deduction by checking the appropriate box on your tax return (Form 1040 or 1040-SR) to show that you (and/or your spouse, if filing jointly) were born before January 2, 1960 (for tax year 2024) or are blind. The IRS uses your date of birth, as reported on the return, to verify your eligibility for the increased deduction.
1. Key points regarding documentation:
- No Submission of Proof Required with Return:
You do not need to attach a birth certificate, driver’s license, or any other proof of age to your tax return. The IRS relies on the information you provide on the return itself. - Indicating Eligibility:
- On Form 1040 or 1040-SR, you must check the box indicating you (and/or your spouse) were born before January 2, 1960.- If you are blind, you must also check the box for blindness and, if not totally blind, retain a certified statement from an eye doctor in your records. - Recordkeeping:
- While you do not submit proof with your return, you should keep documentation (such as a copy of your birth certificate, passport, or other official record of your date of birth) in your personal tax records in case the IRS requests substantiation during an audit or review. - Special Situations:
- If you are preparing a return for someone who died during the year, the higher standard deduction for age 65 or older can only be claimed if the decedent was 65 or older at the time of death. The IRS considers a person to reach age 65 on the day before their 65th birthday. - Puerto Rico Residents:
- If you are a bona fide resident of Puerto Rico and must apportion your standard deduction due to exempt Puerto Rico income, you must use the worksheet provided in IRS Publication 1321 and retain your calculations and supporting documents in your records. You do not submit these with your return, but you should keep them in case of IRS inquiry.
Summary: You do not need to submit documentation to substantiate the senior deduction with your tax return. You must check the appropriate box on your return, and you should keep proof of your age in your records in case the IRS requests it later.
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