Other Standard Deduction in Certain Cases
The standard deduction may be higher than the basic standard deduction if any of the following conditions are met:
- The taxpayer is 65 years of age or older;
- The taxpayer's spouse is 65 years of age or older;
- The taxpayer is blind (generally defined as not having corrected vision of at least 20/200 or as having extreme "limitation in the fields of vision"); and/or
- The taxpayer's spouse is blind (see definition above).
For each applicable condition, a taxpayer adds $1,100 to his/her standard deductions (for 2010). However, the additional deduction is $1,400 for unmarried individuals.
For dependents, the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($300 in 2010). A dependent's standard deduction cannot be more than the basic standard deduction for non-dependents, or less than a certain minimum ($950 in 2010).
Consider the following examples:
| Taxpayer | Standard Deduction in 2010 |
|---|---|
| 70 year-old single individual | $5,700 + $1,400 = $7,100 |
| 40 year-old single individual who is blind | $5,700 + $1,400 = $7,100 |
| Married couple, ages 78 and 80, one of whom is blind | $11,400 + $1,100 + $1,100 + $1,100 = $14,700 |
| Dependent who earns $200 in 2010. | $950 (minimum standard deduction for dependents) |
| Dependent who earns $2,000 in 2010 | $2,000 + $300 = $2,300 |
| Dependent who earns $6,000 in 2010 | $5,700 (maximum standard deduction for dependents) |
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