For those who like circular guidance, IRS tells us in the instructions to Schedule 1-A "The special rules that apply to U.S. nationals; residents of Canada, Mexico, and South Korea; and residents of India who were students or business apprentices don't apply to the enhanced deduction for seniors. See Pub. 519 for more information."

And then Pub 519 tells us, "Recent legislation provided for new deductions that take effect beginning in 2025. . . . For more information on these deductions, see the Instructions for Schedule 1-A in the Instructions for Form 1040."