Taxpayers who are legally blind are eligible for an additional standard deduction on top of the regular amount. This increases the total deduction they can claim, which reduces their taxable income.
👁️🗨️ Who Qualifies as Legally Blind?
To qualify, a taxpayer must:
- Have vision no better than 20/200 in their better eye with corrective lenses, or
- Have a field of vision of 20 degrees or less, even with correction
They must also:
- Be certified as blind by a doctor
- Indicate blindness on their tax return (usually by checking a box on Form 1040 or 1040-SR)
💰 How Much Is the Additional Deduction?
For 2025, the additional standard deduction for blindness is:
- $2,000 for single or head of household filers
- $1,600 for married taxpayers or surviving spouses
This amount is added to the regular standard deduction:
- Example: A single filer who is blind would get
$15,750(standard) + $2,000 (blindness) = $17,750 total deduction
🛠️ Example:
Maria is 68 and legally blind. She files as single.
She qualifies for two additional deductions:
- One for age (65+)
- One for blindness
Her total standard deduction would be:
$15,750 + $2,000 (blindness) + $2,000 (age) = $19,750
🛠️ Example:
James and Linda are married and file Married Filing Jointly.
- James is 67 years old
- Linda is 62 years old
- Neither spouse is blind
The standard deduction would be:
$31,500 (standard) +$1,600 9Additional deduction for one spouse age 65+) = $33,100
Only one spouse qualifies for an age‑based additional standard deduction.