Is the new 6,000 senior deduction phased out per Taxpayer or Individual?

[Sobolewski1997]

I have a client filing married jointly both over the age of 65. I am confused about the married filing jointly phase out range from $150,000 - $250,000. I am reading things that the deduction is completely ended once AGI exceeds $250,000 but the calculation below makes it seem like that is incorrect.

$100,000 phase out range * .06 for every dollar = $6,000. Seems like it would phase out per individual and not the tax payer. Also 2024 Lacerte is still calculating the deduction in the 2025 estimate worksheet even if AGI is over $250,000.

Any help on this would be much appreciated.

[IRonMaN]

Unfortunately, Intuit's professional tax software is only a work in process at this point.  Don't put any faith in the numbers until January.

[rbynaker]

It will be completely phased out at $250K.

Edit: Corrected per Bob above.

[BobKamman]

@rbynaker notwithstanding, if you follow the draft Schedule 1-A, it phases out at $250K whether one spouse is 65, or both.  You figure the deduction for one taxpayer on Line 35, and then for the second spouse enter the same amount on Line 36b.  If primary spouse is zero, so is secondary spouse.