Higher Standard Deduction for Age 65 or Older or Blind

Age 65 or Older

Your standard deduction is higher if you are age 65 or older at the end of the year.  For these purposes, you are considered 65 on the day before your 65th birthday, so if you become 65 on January 1st, you are considered 65 for the previous tax year.

Blind

You are also entitled to a higher standard deduction if you are blind on the last day of the year.  If you are partially blind, you must have a certified statement from an eye doctor, stating that:

1. You cannot see better than 20/200 in your better eye with glasses or contact lenses, or
2. Your field of vision is not more than 20 degrees.

You should keep this statement with your records, to support your increased standard deduction.

Spouse

If your spouse is age 65 or older, or blind, you can also increase your standard deduction if :

1. You file a joint return, or
2. You file a separate return and can claim an exemption for your spouse and your spouse had no income.

The increase in your standard deduction for being age 65 or older, or blind, applies only to you and your spouse, and not to other dependents.

Where To Find Amounts

There is a special table entitled “Standard Deduction for People Age 65 or Older or Blind” in the instructions for Form 1040, and in Publication 501.  The amount of your standard deduction increases based on the number of boxes you check for qualifying conditions of age or blindness of you and/or your spouse.