The Social Security Act of 1935 included a special provision for “assistance to the blind”, the National Federation of the Blind was established in 1940, and an influx of blind veterans had increased concern. The tax breaks were intended to reduce the higher cost of living for the blind. People who were blind were more likely to hire guides, readers and taxis. And they often had to live closer to work, which meant they often paid higher rents. […] Why were the blind chosen for a special benefit? For one thing, blindness is relatively easy to measure. The federal guidelines are pretty self-explanatory: if you can`t see better than 20/200, or if your field of view is less than 20 degrees, you can qualify for the loan. Other conditions (such as bad knees) are more difficult to assess, although applicants with such conditions can deduct “significant medical expenses” from their income – currently defined as just over 7.5% of adjusted gross income. Tax assistance for people who are blind helps offset some of the costs associated with their lack of vision. For example, blind people often live close to their workplace to facilitate travel, resulting in higher housing costs.
Some also need helpers, such as readers, guides and service animals, all of whom contribute to their living expenses. Anyone with a field of vision of 20 degrees or less, who wears corrective glasses but whose vision is 20/200 or less in their best eye, or who has no vision at all, meets the legal definition of blindness and is entitled to certain tax deductions. Legal blindness is defined by the Internal Revenue Service as a field of vision below 20 degrees or vision that cannot be corrected 20/200 in the best eye with corrective lenses. Taxpayers who meet these criteria can claim additional tax deductions or an additional personal deduction. Diabetes can also affect only the macula, so diabetic retinopathy can cause legal and complete blindness. Read the rest of the article here. Interestingly, the Blind Liberation Act was passed in 1943 against President Roosevelt`s veto, in part out of gratitude for the work done by blind individuals in the defense industry. What does that mean? As someone who cares for visually impaired patients, I naturally constantly testify to a patient`s “blindness”. A letter from your doctor is all you need to confirm your legal blindness. The special exemption for the blind has created some resentment among people with other disabilities. In the 1970s, Hawaiian Senator Daniel Inouye tried several times, unsuccessfully, to introduce a special exception for the deaf.
For the 2020 tax year, the tax deduction blind to the law is: Many taxpayers are unaware of IRS-allowed deductions for guide dogs. A taxpayer who is legally blind can deduct various expenses associated with a guide dog. These expenses include the purchase of the dog, food, visits to the veterinarian and the costs of training and care. Macular degeneration can NOT cause complete blindness. Persons aged 65 and over are also entitled to a similar tax deduction. If you are blind and over 65, you can stack these prints and qualify for both. The IRS offers free programs in municipalities across the country that allow you to file your tax return before the April 15 deadline and take advantage of these tax benefits. If you`ve recently been labeled blind under the law, filing your own tax returns can seem intimidating. Fortunately, there are free resources in most communities across the country. The tax deduction for persons who are legally blind is an increase in the regular deduction. It is intended to offset some of the additional costs associated with blindness, was introduced nearly 80 years ago by the Revenue Act of 1943 (page 36).
All taxpayers are entitled to a standard reduction in their income through the regular deduction. In 2011, the standard deduction for single or married taxpayers filing a separate return was $5,800. For a visually impaired taxpayer of the same class, the standard deduction was $7,250. All taxpayers who are legally blind can claim this higher deduction, whether or not they report deductions.
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