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:

• The taxpayer cannot see better than 20/200 in the better eye with glasses or contact lenses, or
• The field of vision is not more than 20 degrees

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 for People Born Before January 2, 1947 or Who Are Blind, in the Volunteer Resource Guide (Tab F), as a guide to computing this standard deduction.