IRS Pub 501 page 22 upper right https://www.irs.gov/pub/irs-pdf/p501.pdf
Decedent's final return. The standard deduction for a decedent's final tax return is the same
as it would have been had the decedent continued to live. However, if the decedent wasn't 65
or older at the time of death, the higher standard deduction for age can't be claimed.