On page 3-7 (Section 3-1b, Standard Deduction), the text notesthat individuals are allowed “additional standard deductions” ifthey are age 65 or older or if they are blind. On page 3-8, thetext notes that the amount of a taxpayer’s basic standarddeduction may be limited to the greater of $1,050 or the sum of$350 plus the taxpayer’s earned income if the taxpayer may beclaimed as a dependent on another taxpayer’s return.
- What are the rules for determining if an individual is 65 orolder for purposes of claiming an additional standard deduction onhis or her calendar 2018 return?
- What are the rules for determining whether an individual isblind for purposes of claiming an additional standard deduction onhis or her calendar 2018 return?
- If an individual can be claimed as a dependent on anotherperson’s return, what reductions, if any, must be made to theamounts of his or her additional standard deductions forbeing age 65 or older or for being blind?
