13.3 Standard Deduction If 65 or Older or Blind

A larger standard deduction is provided for persons who are age 65 or over or who are blind. The larger deduction for blindness is allowed regardless of age.

Filing Instruction

Total or Partial Blindness

An additional standard deduction for 2012 is allowed to a person who is completely blind as of December 31, 2012. You may claim an additional deduction if you are partially blind and attach a letter certified by your doctor stating that you cannot see better than 20/200 in your better eye with lenses or that your field of vision is 20 degrees or less. Keep a copy of this letter. If the certification states that your vision will never improve beyond these limits, you will not have to file a new certification in later years; you will only have to attach a statement referring to the earlier certification.

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For purposes of the 2012 standard deduction, blindness and age are determined as of December 31, 2012. However, if your 65th birthday is January 1, 2013, the IRS treats you as reaching age 65 on the last day of 2012, allowing you to claim on your 2012 return the additional standard deduction for those age 65 or older.

If you are age 65 or older or blind for 2012, you may claim an additional standard deduction of $1,450 if you file as a single person or head of household, or $1,150 if your filing status is married filing jointly, married filing separately, or qualifying widow(er). Keep in mind that if you are married filing separately, you are allowed to claim any standard deduction only if your spouse also claims the standard deduction on his or her own return (13.2).

You can use Worksheet 13-1 to figure your standard deduction for 2012.

Worksheet 13-1 Standard Deduction if 65 or Older or Blind

Check applicable boxes
	65 or older	Blind
Yourself
Your spouse if you file a joint return
Your spouse if you file separately and can claim an exemption for your spouse (21.2)
Total checks_____