Tax Benefits for the Blind

Definition of Blindness

• The IRS defines blindness as sight that is less than 20/200 in the better eye, with the help of glasses or contact lenses. The taxpayer must supply a certificate from a registered optometrist or eye doctor confirming this diagnosis. Alternatively, the statement may specify that the taxpayer's field of vision is 20 degrees or less. The statement may also offer an opinion on whether the eye condition is likely to improve in the future. The IRS definition of blindness includes situations where vision may only be corrected by contact lenses and the taxpayer cannot wear these for any length of time because of infection, pain or ulcers.
  
  

Higher Standard Tax Deduction

• If the IRS accepts that you are legally blind, you may claim a higher standard deduction when filing your tax return. The standard deduction reduces the income on which you pay tax and varies from year to year. To qualify for the higher standard deduction, you must be or become blind on the final day of the tax year. You can claim the deduction by completing and filing Form 1040.
  
  

Medical Costs

• If you are blind and your medical costs exceed 7.5 percent of your gross income, you may be able to deduct medical expenses from your final tax bill. According to the IRS, you may claim expenses that are primarily paid for the alleviation or prevention of the condition. Medical expenses include the cost of insurance premiums paid for medical care. In addition, you may be able to claim for the cost of any necessary visual aids; for example, Braille books, guide dogs or home improvements. You must make the relevant claim on Form 1040, Schedule A.
  
  

Married to a Blind Person

• If you are married to a blind person, you may claim the same deductions as if you were blind or visually impaired. To claim the higher standard deduction, you must file a joint return with your spouse, or alternatively file a separate return if your spouse has no gross income.