Howard,age 82,dies on January 2,2016.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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The IRS allows for the full amount of standard deductions to be claimed on a final income tax return, regardless of how many days the individual lived during the year. Therefore, Howard's estate or executor can claim the full amount of basic and additional standard deductions on his final tax return.