Tax Tips for the Blind
Anyone whose field of vision falls at or below 20 degrees, who wears corrective glasses but whose vision is 20/200 or less in his best eye, or who has no eyesight at all, meets the legal definition of being blind and is eligible for certain tax deductions.
Key Takeaways
- You can subtract a larger Standard Deduction from your adjusted gross income if you meet the legal definition of being blind.
- Married couples filing jointly can benefit from a larger Standard Deduction when one or both spouses are visually impaired.
- You may be able to claim a medical expense deduction for costs related to your blindness or visual impairment.
- You may be able to deduct expenses for special equipment or accommodations you need to work as an employee or self-employed individual.
Who is considered blind by the IRS
Several aspects of federal tax law apply specifically to blind or visually impaired citizens. Anyone whose field of vision falls at or below 20 degrees, who wears corrective glasses but whose vision is 20/200 or less in their best eye, or who has no eyesight at all, meets the legal definition of being blind and is eligible for certain deductions.
A bigger standard tax deduction for blind taxpayers
Box 12 on the 1040 tax-return form is where blind filers can claim unique deductions. This translates into a larger tax break, allowing you to subtract a bigger standard tax deduction from your adjusted gross income.
If you're blind and over age 65, your savings increases. Married filers also benefit from this deduction when one or both spouses is visually impaired.
Medical deductions for the blind
The law allows you to deduct what you spend to prevent, diagnose or treat illness, as well as any costs related to your blindness or visual impairment. As with any taxpayer, the total of both types of medical expenses must be more than 7.5% of your adjusted gross income before your medical expense deduction begin to count towards your itemized deductions.
Transportation to and from a doctor's office, prescriptions, insurance premiums and tests are examples of accepted medical deduction expenses. Disability-associated items applicable to blind filers include the following:
- braille magazines and books (costs that exceed regular print versions)
- braille printer
- eyeglasses, eye exams, eye surgery
- guide dog and all related costs: purchase, training, harness and leash, food, grooming, veterinary care
- home modifications
- instruction in braille
- nursing services
- phones with braille and audio features and related repairs
TurboTax Tip:
If you’re at least 65 years old or have a disability that forces you to retire before your employer's mandatory retirement age, you may qualify for the Credit for the Elderly and the Disabled.
Earned Income Tax Credit
Even if your income is low enough to put you in the "doesn't have to file" category, you may want to consider your eligibility for the Earned Income Tax Credit, or EITC. Regardless of whether you had federal tax withheld or don't owe any federal tax, you can get a hefty refund in the form of EITC if you qualify. How much you receive varies according to income, filing status and number of qualifying dependents.
The Consolidated Appropriations Act (CAA) was signed into law on December 27, 2020 as a stimulus measure to provide relief to those affected by the pandemic. For tax years 2020 and 2021, taxpayers can use their 2019 earned income if it was higher than their 2020 or 2021 earned income in calculating the EITC.
Impairment-related expenses
You may require special equipment or accommodations as an employee or self-employed individual. The tax code allows you to subtract expenses for things you must have in order to work. Called impairment-related work expenses, they appear as unreimbursed employee expenses on the Schedule A form used for itemizing.
Minimum requirements for the dollar amount do not apply to blind filers, nor does the suspension of unreimbursed employee expenses from the 2018 tax law changes. Impairment-related work expenses you might have, provided you don't count them under medical expenses, include the following:
- computer attachments for braille display and typing
- electronic visual aids
- high-speed Internet connection
- modifications to your home
- software that provides synthetic voice description
- reader services
Credit for the elderly and the disabled
The IRS offers two ways to qualify for the Credit for the Elderly and the Disabled, either:
- be at least 65 years old
- have a disability that forced you to retire before your employer's mandatory retirement age, usually age 65
To qualify as disabled, you also need to have taxable disability income such as Social Security disability benefits. This credit reduces the amount of tax owed to the IRS. Unlike the Earned Income Tax Credit, it is nonrefundable, meaning it does not offer a refund if it lowers your tax liability to zero.
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