If someone is being claimed as a dependent in 2019, and has earned income, but is also blind, does that person qualify for an additional deduction for being blind?
Yes, a taxpayer who is claimed as a dependent on someone else’s return may still be entitled to the additional standard deduction for being blind. However, keep in mind, that the standard deduction for someone being claimed as a dependent is limited to the greater of $1,050 (plus $1,600 for being blind), or earned income plus $350 and $1,600 (not to exceed the regular standard deduction plus $1,600 for being blind).
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Answered by: Michael J. Eby, CPA, is partner with the tax services group of RKL LLP in Harrisburg, Pa.