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Missouri may have different rules, but from IRS Pub 501:
Higher Standard Deduction for Age (65 or Older)
If you are age 65 or older on the last day of the year and don't itemize deductions, you are entitled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2020 if you were born before January 2, 1956.
Use Table 7 to figure the standard deduction amount.
Death of taxpayer.
If you are preparing a return for someone who died in 2020, consider the taxpayer to be 65 or older at the end of 2020 only if he or she was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1956, he or she isn't considered 65 or older at the end of 2020 unless he or she was 65 or older at the time of death.
A person is considered to reach age 65 on the day before his or her 65th birthday.
Here's wishing you many Happy Returns
