Per IRS Publication 501, page 22:
If you are age 65 or older on the last day of the year and don't itemize deductions, you are entitled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2021 if you were born before January 2, 1957.
Use Table 7 to figure the standard deduction amount.
If you are blind on the last day of the year and you don't itemize deductions, you are entitled to a higher standard deduction.
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