In the situation you described, your wife doesn't get the additional standard deduction because she was not yet 65. According to IRS Publication 554, Tax Guide for Seniors:
Death before age 65.
If you are preparing a return for someone who died in 2024, consider the taxpayer to be age 65 or older at the end of 2024 only if they were age 65 or older at the time of death. A taxpayer is considered age 65 on the day before their birthday.
Example.
Your spouse was born on February 14, 1959, and died on February 13, 2024. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2024, your spouse isn't considered age 65 at the time of death and isn't age 65 or older at the end of 2024.
The standard deduction for married filing jointly for 2024 is $29,200, and your additional standard deduction based on age or blindness is $1,550 for one person, for a total of $30,750.
I am sorry for your loss.
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