Who qualifies as 65 or older?

Taxpayers are entitled to a higher standard deduction if they are 65 or older at the end of the year. They are also considered to be 65 on the day before their 65th birthday. In other words, a person born on January 1 of any calendar year is considered to be 65 on December 31 of the previous calendar year. Therefore, taxpayers are entitled to a higher standard deduction for 2011 if they were born before January 2, 1947.

Sherman is 73 years old and blind. He files as Single using Form 1040. On page 2, line 38, enter his AGI of $37,800 from line 37. Because Sherman is over 65 and blind, enter 2 on line 39a.

The standard deduction for decedents is the same as if the taxpayer had lived the entire year, with one exception: if taxpayers die before their 65th birthday, the higher standard deduction does not apply.

Armando died on November 24, 2011. He would have been 65 if he had reached his birthday on December 12, 2011. He does not qualify for a higher standard deduction, even though he was born before January 2, 1947.