What is one of the exclusions for determining eligibility for the senior deduction?

Social Security benefits are typically excluded when determining eligibility for the senior deduction. The rationale behind this exclusion is to ensure that the deduction effectively targets individuals who may have limited financial resources. Since Social Security is designed to provide financial support to seniors, including it in the income calculations could undermine the aid intended for those who have lower overall incomes.

The other income types, such as state pensions, trust fund income, and investment income, generally contribute to the total income calculation and can affect eligibility for the senior deduction. Therefore, Social Security benefits stand out as a crucial exclusion in the criteria for this particular deduction.