Additional Standard Deduction for Blind and Over 65
Taxpayers age 65 or older or who are legally blind can take a higher standard deduction. Understand the specific IRS rules to accurately lower your tax liability.
When filing taxes, individuals reduce their taxable income by taking either a standard deduction or by itemizing deductions. The standard deduction is a specific dollar amount set by the government that taxpayers can subtract from their income. For individuals who are age 65 or older or who are legally blind, the tax code provides for a higher standard deduction. This increased amount simplifies tax filing and offers a benefit to qualifying individuals without the need to track specific expenses.
Eligibility for the Additional Standard Deduction
To qualify for the higher standard deduction amount, a taxpayer must meet specific criteria for age or blindness by the end of the tax year. The Internal Revenue Service (IRS) has a distinct rule for the age qualification: a person is considered to be 65 on the day before their 65th birthday. For example, if an individual’s 65th birthday is on January 1, 2025, the IRS considers them to have met the age requirement for the entire 2024 tax year.
The qualification for blindness is also precisely defined by the IRS. A person is considered legally blind if they cannot see better than 20/200 in their better eye, even with glasses or contact lenses. This definition also includes individuals whose field of vision is limited to 20 degrees or less.
Taxpayers claiming the deduction for blindness must obtain a certified statement from an ophthalmologist or optometrist confirming their condition. This document does not need to be mailed with the tax return but should be kept with the taxpayer’s personal tax records in case the IRS requests it.
If a taxpayer can be claimed as a dependent by someone else, their standard deduction rules are different. While their basic standard deduction may be limited, they can still claim the additional amounts for age and blindness if they qualify. For the 2024 tax year, a dependent’s standard deduction is limited to the greater of $1,300 or their earned income plus $450.
Calculating the Total Standard Deduction Amount
The total standard deduction is the base amount for a given filing status plus any additional amounts for which the taxpayer qualifies. These base amounts are adjusted annually for inflation. For the 2024 tax year, the base standard deductions are:
- Single or Married Filing Separately: $14,600
- Married Filing Jointly or Qualifying Widow(er): $29,200
- Head of Household: $21,900
The additional standard deduction amount depends on the taxpayer’s filing status. For 2024, the additional amount for age or blindness is $1,950 for Single or Head of Household filers. For Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er) filers, the additional amount is $1,550 for each qualification. A taxpayer who is both over 65 and blind can claim two additional amounts.
For example, a single individual who is 67 years old has a total standard deduction of $16,550 ($14,600 base plus one $1,950 addition for age). If a married couple files jointly and one spouse is 70 while the other is 62, their deduction would be $30,750, calculated by adding one $1,550 additional amount to their $29,200 base.
The calculation can involve multiple additions. For instance, if a married couple files jointly where one spouse is 70 and blind and the other is 68, they would add three additional amounts. Their total standard deduction would be $33,850: the $29,200 base plus three additions of $1,550 each. A Head of Household filer who is 55 and blind would have a total deduction of $23,850 ($21,900 base plus one $1,950 additional amount).
How to Claim the Deduction on Your Tax Return
Claiming the additional standard deduction is integrated into Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors. On the first page of the form, taxpayers check the appropriate boxes to indicate if they or their spouse were born before January 2, 1960 (for the 2024 tax year), or if they are blind.
By checking these boxes, the taxpayer alerts the IRS that they qualify for the higher standard deduction, and there is no need for the filer to manually calculate the new total. Modern tax preparation software and tax professionals will automatically apply the correct, higher standard deduction amount based on the checked boxes. This automation simplifies the process and reduces the chance of calculation errors.