Standard Deduction 2024 Mfj Over 65. To qualify for the additional standard deduction, you must be at least 65 years old by the second day of the calendar year (january 2). You're allowed an additional deduction for blindness if you're blind on the last day of the tax year.
This higher deduction helps to offset some of the increased. A person is considered to reach age 65 on the day before his or her 65th.