Completing a 2024 return in which my spouse died in 2024

[Teemoe]

My spouse was born in 1959 (hence before 01/02/1960) and died in 2024. TT knows this. So why is her Age/Blindness box in the Standard Deduction section not checked on my 2024 1040-SR?  As a result of having only 1 box checked, I am receiving the largest Standard Deduction amount $30,750 as a Qualifying Surviving Spouse I assume.  Is this correct?

[DianeW777]

It depends on your age.  If you are 65 and your deceased spouse is 65, your total standard deduction would be $32,300. The married filing jointly standard deduction of $29,200 plus the additional for each of you $1,550 twice. If you are not 65, then you have the correct standard deduction.

Double check the Personal Information for both of you (date of birth).

Standard deductions for your convenience:

For single taxpayers and married individuals filing separately, the standard deduction is $14,600 in 2024.

For married couples filing jointly or a Qualified Surviving Spouse, the standard deduction  is $29,200, and  

For head of household, the standard deduction is $21,900

  

If you're at least 65 years old or blind, you can claim an additional deduction in 2024 of:

• $1,950 for single or Head of Household
• $1,550 for married or Qualified Surviving Spouse.
• If you're both 65 and blind, the additional deduction amount is doubled. 

For more information, see What's my standard deduction for 2024? 

[Teemoe]

My Personal Info Summary has my correct birthday, 1956, and my deceased wife's correct birthday November 1959.  She was 64 when she died in January 2024 but would have turned 65 in November 2024 had she lived.  The Standard Deduction box asks if my spouse was born before January 2, 1960.  She was  - November 1959.  However she died in January 2024, before she turned 65.    

[MonikaK1]

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.

[Teemoe]

Follow up information.  I just printed off the Form "Personal Information Worksheet for the Spouse" and it has her date of birth correct as November 1959.  Next to that it has "age as of 1-1-2025.....64" which is incorrect.