There is a larger standard deduction if the taxpayer and/or spouse is age 65 or older, or blind. Form 1040, Line 39a will indicate if there are additional amounts to include in the standard deduction.
The amount of additional standard deduction for 2017 is:
- $1,550 - Single or Head of Household
- $1,250 - Married Filing Jointly (for each person age 65 or older or blind), Married Filing Separately, or Qualifying Widow(er)
Age 65 for the additional standard deduction is defined in the IRS instructions as being born before January 2, 1953. You are considered 65 on the day before your 65th birthday.