If I have a married couple with one over 65, Line 18 on the DC correctly shows a standard deduction of $31,600 for 2025.  However, on Schedule S, Calculation J, Line F the taxpayer is asked to allocate the line 18 amount however they want.  But in my example case on Line F, one spouse is given $17,000 and the other $15,000 for a total of $32,000.  It is as if the couple is getting the extra standard deduction amount for the elderly for a single taxpayer but as I understand the law, that should not be the case.  They should just be allocating the $31,600 on Line 18.