I'm filing for my deceased mother. Her 2 months of medical expense were less than the standard deduction. Can she claim the total standard deduction?

[tlv1413]

She only lived two months in 2020.  Standard deduction is annualized.

[macuser_22]

Are you trying to file her final tax return of claim the expense on your tax return?

If yours, does she qualify to be your dependent?

The Standard deduction is for the year.

[DavidD66 · Accepted solution]

The Standard Deduction is not annualized for your mother's tax return.  She gets the full deduction for her filing status and age.  

[tlv1413]

I'm amazed that IRS allows me to claim the standardized deduction, which is for a full twelve months, even though she lived only two months in 2020.  I'll take it.  She'll (or, I will) get all  of her taxes paid back by that calculation, I guess?

[VolvoGirl]

She also can get both stimulus payments if she qualifies for more or didn't get any.  So be sure to answer those questions and fill in the 2 boxe.  If she didn't get one or both enter a 0 in the box.  Any extra amount will be on 1040 line 30.

For deceased individuals see the first 2 questions under Eligibility. If they died in 2020 they still get it.
https://www.irs.gov/coronavirus/second-eip-faqs

[SweetieJean]

You may wish to enter those expenses anyway, as they will then transfer to the State return, where they might be of benefit.  Federal will still give you the Standard deduction.

[4174569]

Yes I'm applying for my diseased mother 

[ToddL99]

As @DavidD66 states above, "The Standard Deduction is not annualized for your mother's tax return.  She gets the full deduction for her filing status and age",

If you are filing a return for your deceased mother, also please see the above post from @VolvoGirl - "she also can get both stimulus payments if she qualifies for more or didn't get any.  So be sure to answer those questions and fill in the 2 boxe.  If she didn't get one or both enter a 0 in the box.  Any extra amount will be on 1040 line 30".

For deceased individuals see the first 2 questions under Eligibility. If they died in 2020 they still get it. 

https://www.irs.gov/coronavirus/second-eip-faqs

Can I e-file a tax return for someone who is deceased?

Our sincere condolences for your loss.

@4174569