What if only one spouse is over 65 or blind?
Taxpayers can take the higher standard deduction if one spouse is 65 or older, or is blind, and if:
Standard Deduction Based on Age or Blindness
The standard deduction for taxpayers who are 65 or older or are blind increases by $1,150 ($1,450 if Single or Head of Household), for each box checked for age or blindness. This amount can also be computed using the Standard Deduction Chart for People Born Before January 2, 1947 or Who Are Blind, in the Volunteer Resource Guide (Tab F).
Tim is 67 and is filing as Single. He is not blind and he cannot be claimed as a dependent on someone else's return. His standard deduction is $7,250.
Kevin and Jane are both 60, and Jane is blind. They are filing as Married Filing Jointly. Neither can be claimed as a dependent on someone else's return. Their standard deduction is $12,750.