Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Standard Deduction and Tax Computation

Age and Blindness

Age and Blindness

The standard deduction is higher if the taxpayer or spouse is 65 or older. It is also higher if one or both spouses are blind. These amounts do not apply if the taxpayer (or spouse if Married Filing Jointly) can be claimed as a dependent on someone else's return.

Use the Standard Deduction Chart to apply these rules and to calculate the amount of the taxpayer's standard deduction.

Information about age and blindness are reported in the check boxes located on Form 1040, page 2. The more check boxes marked, the higher the standard deduction.

Form 1040 Tax and Credits section, showing checkmarks for age and blindness.
Standard deduction chart

Standard deduction chart