Submitted By: someone
Answered: January 17, 2021 8:08 pm

My spouse is legally blind; I’m not. How does this impact our standard deduction on a joint return?

The additional standard deduction amount for blindness applies per person. If one spouse is blind, the couple’s standard deduction is increased by one additional amount for a married person ($1,300 on a 2020 return). If both spouses are blind, the additional standard deduction amount on a 2020 return is $2,600 ($1,300 + $1,300). The additional standard deduction amount for a married person who is blind in 2021 is $1,350.

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Tax Glossary

Residential rental property

Real property in which 80% or more of the gross income is from dwelling units. Under MACRS, depreciation is claimed over 27.5 years under the straight-line method.

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