Question

On page 3-7 (Section 3-1b, Standard Deduction), the text notes that individuals are allowed “additional standard deductions” if they are age 65 or older or if they are blind. On page 3-8, the text notes that the amount of a taxpayer’s basic standard deduction may be limited for 2019 to the greater of $1,100 or the sum of $350 plus the taxpayer’s earned income if the taxpayer may be claimed as a dependent on another taxpayer’s return.

1. What are the rules for determining if an individual is 65 or older for purposes of claiming an additional standard deduction on his or her calendar 2019 return?

2. What are the rules for determining whether an individual is blind for purposes of claiming an additional standard deduction on his or her calendar 2019 return?

3. If an individual can be claimed as a dependent on another person’s return, what reductions, if any, must be made to the amounts of his or her additional standard deductions for being age 65 or older or for being blind?

Answer 1

If individuals are 65 or older or if they are blind and they don't itemize deductions, they can take higher standard deduction for 2019

Answer 1 : An individual is considered 65 on the day before his/her 65th birthday. Therefore, he/she can take a higher standard deduction for 2019 if born before January 2, 1955. Also note that the individual should not itemize deductions.

Answer 2 : The IRS defines legal blindness as being unable to see better than 20/200 in your better eye even with corrective eyeglasses or contacts, or having a field of vision less than 20 degrees. The statement must be certified by a registered optometrist or eye doctor, and must accompany your tax filing.

Answer 3 : The additional standard deduction amount is not allowable for a dependent who is 65 years old or blind