What is my standard deduction if me and/or my spouse are 65 or older and/or blind?

If you or your spouse are 65 or older, or if either of you are blind, you are entitled to a higher standard deduction than you would otherwise be entitled to.

If you are single and either blind or 65 or older, your standard deduction will be $6,440. If you are single and both blind and 65 or older, your standard deduction will be $7,650.

If you are the head of household and either blind or 65 or older, your standard deduction will be $8,800. If you are the head of household and both blind and 65 or older, your standard deduction will be $10,050.

If you are married (or a qualified widower with a dependent child), the calculation gets a little trickier, because there are several possible combinations. The best way to figure out your standard deduction is to give yourself one point if you are 65 or older, one point if you are blind, one point if your spouse is/was 65 or older and one point if your spouse is/was blind. You should have between one and four points, which you can use to figure out your standard deduction:

(1) If you are married but filing a separate return, your standard deduction will be: $6,150 for one point, $7,150 for two points, $8,150 for three points and $9,150 for four points.

(2) If you are married and filing a joint return, your standard deduction will be: $11,300 for one point, $12,300 for two points, $13,300 for three points and $14,300 for four points.

(3) If you are a qualified widower with a dependent child, your standard deduction will be: $11,300 for one point, $12,300 for two points, $13,300 for three points and $14,300 for four points.