Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Standard Deduction and Tax Computation

Age and Blindness

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.


Sherman is 73 years old and blind. He files as Single using Form 1040. Because Sherman is over 65 and blind, enter 2 in the appropriate box on page 2 of Form 1040.

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. He would have been 65 if he had reached his birthday on December 12 of that same year. He does not qualify for a higher standard deduction because he died before reaching his 65th birthday.