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 for People Born Before January 2, 1947 or Who Are Blind 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.