
United States taxpayers who are legally blind may qualify for certain tax deductions. These deductions can substantially lower your taxable income and, thus, the amount of tax you will owe. The Internal Revenue Service (IRS) requires you to fill out specific paperwork and attach it to your tax form for each deduction you claim.
Standard Deduction
If you are legally blind, you may qualify for a higher standard deduction. In 2009 the standard deduction for single taxpayers was $5,700. Legally blind single taxpayers could add $1,400 to that amount, for a total deduction of $7,100.
Work Expenses
If your blindness affects your employment, you may be able to get a tax deduction for business expenses that help you do your job. The expenses must be for goods or services that you do not use extensively outside the workplace. Claiming such expenses would require you to itemize your deductions, which means you would not get the standard deduction. This would not benefit you unless your itemized deductions exceed the standard deduction.
Medical Expenses
You can claim deductions for all medical expenses, including any that relate to your blindness. The costs of visual aids, Braille books, a guide dog, long-term care insurance premiums and home improvements that serve a medical purpose fall into this category. Only the amount of medical expenses that exceeds 7.5% of your adjusted gross income is deductible. As with work-related expenses, you need to determine whether itemizing your deductions is more advantageous than taking the standard deduction.
Spouses and Dependents
If you have a legally blind spouse or child, you can itemize the same deductions as you would if you were blind. Additionally, you have the right to deduct dependent care benefits from your income. Dependent care benefits are payments your employer made under a qualified plan specifically for the care of your disabled spouse or child while you work. These payments should appear in box 10 of your W-2 form. In 2009 this deduction could not exceed $5,000.
References
- H&R Block: Tax Calculator for Standard Deductions
- IRS: Tax Tips for Disabled Taxpayers
- IRS: Tax Highlights for Persons with Disabilities
- Internal Revenue Service. "Topic No. 501 Should I Itemize?" Accessed Dec. 1, 2019.
- IRS. "IRS provides tax inflation adjustments for tax year 2020." Accessed Oct. 27, 2020.
- CCH Site Builder. "Marginal Tax Rate Calculator for 2020." Accessed Oct 26, 2020.
- Internal Revenue Service. "IRS provides tax inflation adjustments for tax year 2021." Accessed Oct. 27, 2020.
- Internal Revenue Service. "H.R.1 - An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018." Accessed Dec. 1, 2019.
- Internal Revenue Service. "1040 and 1040-SR Instructions - Draft," Page 31. Accessed Dec. 1, 2019.
- Internal Revenue Service. "1040 and 1040-SR Instructions - Draft," Page 16. Accessed Dec. 1, 2019.
- Internal Revenue Service. "Publication 501 (2018), Dependents, Standard Deduction, and Filing Information." Accessed Dec. 1 2019
- Internal Revenue Service. "Tax Law Provisions for Disaster Areas." Accessed Dec. 1, 2019.
- Internal Revenue Service. "Topic No. 503 Deductible Taxes." Accessed Dec. 1, 2019.
- Internal Revenue Service. "Publication 936 (2018), Home Mortgage Interest Deduction." Accessed Dec. 1, 2019.
Writer Bio
Jeffrey Nichols has been writing and editing since 1997. His work has appeared in the "Manassas (Va.) Journal Messenger" as well as daily publications in Pennsylvania and Illinois, covering sports, recreation, health and fitness, along with business and finance. He has a Bachelor of Arts degree and enjoys writing everything from practical articles to fiction.