Standard Deduction for Blind and Elderly

The standard deduction is the most basic deduction out there for all taxpayers that are US citizens, nationals, and resident aliens. If you’re not itemizing your deductions using Schedule A, you can claim the standard deduction. The amount is set by the Internal Revenue Service and adjusted against inflation and changes to the cost of living every year. 

The standard deduction amount is the same for every taxpayer, but if you’re legally blind or over the age of 65, it’s increased. The amount increased isn’t the same for both legally blind and elderly though. Taxpayers who are legally blind get more in standard deduction than those 65 and older. 

For the 2024 tax season, the standard deduction for blind and elderly is as follows.

Standard Deduction for Legally Blind: $14,200

Standard Deduction for 65 and Older: $13,850

How to claim the increased standard deduction?

There isn’t any specific thing you need to do to get the increased standard deduction. When you file your tax return, the Internal Revenue Service will know your age and whether or not you’re legally blind. Depending on the one that applies, you’ll get $1,350 or $1,600 more in your standard deduction.

This increase in the standard deduction for legally blind and elderly is a major consideration for claiming the standard deduction. Sure, you can itemize deductions, but when you get a higher standard deduction amount, it makes it more attractive. 

For married taxpayers filing a joint return, both spouses get the increased standard deduction as long as they qualify. If only one spouse qualifies for a higher deduction, that will add up to the married filing jointly standard deduction. For example, the standard deduction, for the time being, is $25,100 for married couples. If one spouse is over the age of 65, it increases to $26,450. If both spouses are over the age of 65, it increases even further to $27,800. If one or both spouses are over the age of 65 and legally blind, the increase is doubled.