Howard, age 82, dies on January 2, 2018. On Howard's final income tax return, the full amount of the basic and additional standard deductions will be allowed even though Howard lived for only 2 days during the year.

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According to IRS rules, if a taxpayer dies during the year, they are allowed to claim the full amount of the standard deduction on their final tax return regardless of how many days they lived during the year. This is true for both the basic and additional standard deductions.

Howard, Age 82, Dies on January 2, 2018