Line 12d

If you or your spouse (if you are married and filing a joint return) were born before January 2, 1961, or were blind at the end of 2025, check the appropriate box(es) on line 12d.

Don’t check any boxes for your spouse if your filing status is head of household.

If your filing status is married filing separately and your spouse was born before January 2, 1961, or was blind at the end of 2025, you can check the appropriate box(es) on line 12d if your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.

Death of spouse in 2025.

If your spouse was born before January 2, 1961, but died in 2025 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1961.”

A person is considered to reach age 65 on the day before the person’s 65th birthday.

Example.

Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65. Don’t check the box.

Death of taxpayer in 2025.

If you are preparing a return for someone who died in 2025, see Pub. 501 before completing the standard deduction information.