Would a blind person who is already being claimed as a dependent qualify for an additional deduction for being blind?

by Michael J. Eby, CPA | Sep 12, 2019

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.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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