standard deductions

[johncraiglarson]

my turbo tax software says that i did the standard deduction for 2018 taxes of $24,000.00 for qualifiying

widower & it recommends that i choose this option when seeing if my state refund from last year is taxable.  But on my 1040 for 2018 line # 8 has an amount that is not $24,000.00. it is $25,300.00

I am getting conflicting advice, should i do what turbo tax recommends & say i did the standard deduction ? even if line # 8 is not $24,000.00?

[Anonymous]

$25,300 is the correct standard deduction if either spouse was over 65 on 12/31/18.  if you used the standard deduction for 2018, the state tax refund for that year, received in 2019, is not taxable.  $24,000 is the normal standard deduction on a joint 2018 return but there is an extra $1,300 for each spouse that's over 65

[johncraiglarson]

thank you for clarifying this, but I turned 65 on January 1st 2019 (one day late) & then did my taxes with turbo tax in march before April 15th. So turbo tax seems to have used my age after the Dec 31st 2018 to advise me to use the standard deduction & then put $25300.00 on line 8 in my 1040. But to be truthful & accurate line 8 should have been $24,000.00, correct?

[VolvoGirl]

No Turbo Tax was right.  If you turned 65 on Jan 1 it counts for the previous year.  See 2018 Publication 501 the asterisk right under the chart on page 2

https://www.irs.gov/pub/irs-prior/p501--2018.pdf 

If you were born before January 2, 1954, you're considered to be 65 or older at the end of 2018. (If your spouse died in 2018, see Death of spouse, later. If you're preparing a return for someone who died in 2018, see Death of taxpayer, late

[johncraiglarson]

thank you  so much for clearing this up..........it was confusing because of the 12/31/2018 deadline for being 65

reply i received from my first question,Re: standard deductions