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If you downloaded the 2025 Instructions for Form 1040 prior to February 27, 2026, please note that under the Instructions for Schedule 1-A we have the following changes:
- Updated the Net income limitation discussion to include additional information about allocable deductions attributable to a trade or business when figuring the deduction for qualified tips.
- Added a new heading titled Death of a taxpayer in 2025 to clarify when a taxpayer is considered to have attained age 65 if the taxpayer dies during the year, in order to qualify for the enhanced deduction for seniors.