Who qualifies as blind?
Taxpayers are entitled to a higher standard deduction if they are considered blind on the last day of the year and they do not itemize their deductions. A taxpayer who is not totally blind must have a certified statement from an eye doctor (ophthalmologist or optometrist) that:
If the eye condition is not likely to improve beyond these limits, the statement should include that fact. Taxpayers should keep the statement in their records.
If vision can be corrected beyond those limits only by contact lenses and the taxpayer can only wear the lenses briefly because of pain, infection, or ulcers, the taxpayer can take the higher standard deduction for blindness.
Use the Standard Deduction Chart, in the Volunteer Resource Guide Deductions tab, as a guide to computing this standard deduction.