What happened to age 65 credit in 1040?

In the Irs form 1040 they use to give an exemption to people whoi are over 65 now I dont see that . what happened top It?

Public Comments

1. It is still there. It's Line 39a of the 1040. It is added to the standard deduction not the personal exemption.
2. Someone 65 or over gets a larger standard deduction now that someone under 65, they don't get an extra exemption. And before you ask, the extra on the std deduction is less than the amount of an exemption.
3. Apparently the IRS is now using means testing to establish eligibility into that program. On my 1040A I notice that if my adjusted gross income single is above 17,500 you don't qualify. If you make more than $25,000 married joint, you don't get the credit. This is all in an effort to fund the poor. Basically the strings are being tightenned around the middle class's necks so that the poor will eventually bounce into the same class as the middle class. This is part of that effort. Surprising that it happenned under Republican watch, but show you where things are headed, non stop. Good question though.
4. Its still there, but the semantics has changed. Go to Line 39a on Page 2 of Form 1040.
5. Line 39a is where you check if you or your spouse were 'born before January 2, 1942'. If you were 65 before the end of 2006, that's you. Page 34 of the instructions tell you the amount of standard deduction to use in this case.