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Case Study 2: Who qualifies as 65 or older?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. Click here for an explanation. 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. 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. 
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