What does “legally blind for tax purposes” mean?
The phrase legally blind for tax purposes refers to the IRS and federal definitions used to determine eligibility for certain tax benefits and deductions. Specifically, an individual is considered legally blind for tax purposes if their best-corrected visual acuity is 20/200 or worse in the better eye, or if their visual field is 20 degrees or less in the better eye. This classification does not mean total blindness; rather, it establishes a medical threshold that the IRS uses when granting tax relief and other benefits.
Why legally blind for tax purposes status matters
Recognizing someone as legally blind for tax purposes affects filing options and potential tax relief. The IRS provides special treatment to reduce the financial burden of disability-related costs. Those who qualify as legally blind for tax purposes may be able to:
- Claim an additional standard deduction for blindness, lowering taxable income.
- Deduct medical and adaptive expenses (when itemizing).
- Qualify for certain tax credits depending on income and household situation.
Because benefit rules and deduction amounts change, always verify current figures with the IRS or a qualified tax professional.
See our Tax Deductions for Medical Expenses for detailed guidance on documenting expenses.
IRS and SSA criteria for legally blind for tax purposes
Both the IRS and the Social Security Administration (SSA) use objective measures to determine blindness. For tax purposes, the relevant thresholds include:
- Visual acuity: Best-corrected vision of 20/200 or worse in the better eye.
- Visual field: 20 degrees or less in the better eye (severely restricted peripheral vision).
To certify that you meet the definition of legally blind for tax purposes, obtain documentation from an ophthalmologist or optometrist. The medical certification should state corrected visual acuity and/or field measurements and indicate whether the condition is permanent or long-term.
Tax benefits for those legally blind for tax purposes
Additional standard deduction
If you are legally blind for tax purposes and you take the standard deduction, the IRS allows an extra amount for blindness. This additional standard deduction reduces taxable income directly and varies by filing status.
Medical expense deductions
If you itemize, eligible medical expenses related to blindness may be deductible, including:
- Guide dogs and service animals
- Braille books and materials
- Assistive technologies (screen readers, specialized software) when primarily for medical or work use
- Travel and transportation expenses for medical treatment
Documentation and receipts are essential to support these claims.
Credits and other advantages
Being legally blind for tax purposes may also influence eligibility for credits such as the Earned Income Tax Credit (EITC) and other disability-related benefits — subject to income and filing requirements.
For help locating credits, see our Disability Benefits & Tax Planning.
Outbound link: National Federation of the Blind
Documenting that you are legally blind for tax purposes
To claim blindness-related tax benefits, follow these steps:
- Obtain medical certification. Ask an ophthalmologist or optometrist to provide a dated, signed statement specifying corrected visual acuity and/or visual field measurements that satisfy the definition of legally blind for tax purposes.
- Keep records. Retain copies of medical reports, receipts for assistive devices, invoices for professional services, and documentation of travel for treatment.
- File correctly. Claim the additional standard deduction on Form 1040 when taking the standard deduction. If you itemize, use Schedule A for medical expense deductions and attach supporting documentation as necessary. For certain disability-related credits, you may need additional forms or schedules.
See our IRS Forms Quick Reference for forms commonly used by taxpayers with disabilities.
Other programs and considerations for legally blind taxpayers
Beyond federal tax benefits, individuals classified as legally blind for tax purposes may access programs like vocational rehabilitation, SSA disability benefits, and nonprofit support services. Some additional points:
- Volunteer Income Exclusion (VIE): Under specific conditions, blind individuals receiving certain benefits may exclude limited volunteer income — check current IRS rules.
- Assistive technology as a business or medical deduction: When assistive technology is necessary for employment or medical care, carefully document business/medical necessity.
- Free tax help: Programs like VITA (Volunteer Income Tax Assistance) can assist low- and moderate-income taxpayers, including those with disabilities.
Conclusion — claiming benefits when you are legally blind for tax purposes
Establishing that you are legally blind for tax purposes can provide meaningful tax relief through higher standard deductions, potential medical expense deductions, and eligibility for certain credits. To secure these benefits, obtain qualified medical certification, maintain robust documentation, and consider consulting a tax professional experienced in disability tax issues.
If you believe you meet the criteria for legally blind for tax purposes, begin by collecting medical records and receipts, then consult IRS guidance or a tax advisor to ensure full and correct claims on your return.
