Standard Deduction 2024 For Seniors Over 65. In general, the standard deduction is adjusted each year for inflation and varies according to your filing status, whether you're 65 or older and/or blind, and whether another taxpayer. A super senior citizen is an individual resident who is 80 years or above, at any time during the previous year.

In total, a married couple 65 or older would have a standard deduction of $32,300. Section 194p of the income tax act, 1961 provides conditions for exempting senior citizens from filing income tax returns aged 75 years and above.