A complete 2025 guide for U.S. individual taxpayers
For tax year 2025, the IRS continues to provide an extra standard deduction for taxpayers who are either 65 or older or legally blind. This provision, detailed in IRS Publication 501, offers valuable tax savings for seniors and individuals with visual impairments. Understanding the dollar amounts and filing status rules is key to maximizing your tax refund.
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📌 What Is the Extra Standard Deduction?
In addition to the regular standard deduction, taxpayers who meet the age or blindness criteria can claim an additional amount. This is not a separate deduction but an increase to the standard deduction available automatically when you file.
👵 Who Qualifies?
- Taxpayers who are 65 or older at the end of 2025.
- Taxpayers who are legally blind (must provide IRS-approved certification).
- Applies to all filing statuses: Single, Married Filing Jointly, Married Filing Separately, and Head of Household.
If you qualify for both age and blindness, you can claim the extra deduction for each condition.
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💲 2025 Extra Standard Deduction Amounts
Filing Status | Extra Deduction (Per Qualifying Condition) |
---|---|
Single / Head of Household | $1,950 |
Married Filing Jointly / Married Filing Separately | $1,550 (per spouse) |
Example: A married couple where both spouses are over 65 and blind can claim up to four extra amounts in addition to their regular standard deduction.
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⚖️ Important Filing Rules
- You must check the boxes for age or blindness on Form 1040.
- If you are both 65+ and blind, you can claim both additional amounts.
- The IRS may require supporting documentation for blindness certification.
- The deduction cannot be claimed if you are a nonresident alien.
🔎 Why This Matters
The extra standard deduction is a major tax-saving tool for seniors and the visually impaired. By increasing your deduction, it helps reduce taxable income, which can also lower your Social Security tax exposure and keep you in a lower bracket.