If you itemize deductions (Schedule A), you can deduct medical expenses that exceed of your AGI. Because seniors often have higher medical costs and lower AGI compared to working adults, itemizing may sometimes be more beneficial than the standard deduction, though the high standard deduction for seniors makes this less common.
The differences are largely cosmetic:
Third, the form retains the "Senior Tax Guide" inset boxes—plain-language explanations of credits like the Credit for the Elderly or Disabled, as well as warnings about taxable Social Security thresholds. For 2024, these boxes also highlight changes to Required Minimum Distribution (RMD) rules following the SECURE 2.0 Act, noting that RMDs now begin at age 73 (for those turning 73 in 2024).
