Age 65 or Over Exemption
You're allowed a $700 exemption if you're age 65 or older before the end of the year. If filing a joint return, each spouse may be entitled to 1 exemption if each is age 65 or over on or before December 31 (not January 1 as per federal rule) of the tax year.
To report the exemption on your tax return:
Fill in the appropriate oval(s) and enter the total number of people who are age 65 or over in the box.
Multiply the total by $700 and enter the result on either Form 1 (Line 2c) or Form 1-NR/PY (Line 4c).
If you're submitting an abatement/amended tax return, attach:
Verification of your age, such as a copy of a license or birth certificate