IRS standard deduction disallowance for blind deceased senior

Forum|Forum|1 month ago
May 24, 2026
1 reply
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I filed via TT for my age 98 deceased mother in law (deceased in July) reflecting that she had been blind for many years. Post filing, IRS adjusted / disallowed the extra standard deduction without explanation. Personal research showed that the blind deduction can only be applied if the person is over 65 and blind on December 31. Turbotax failed to catch the issue. The 1040 SR showed that she was blind before her passing but TT permitted the entire deduction.

Bsch4477

Level 15

Very curious since the IRS allows that deduction when a taxpayer was age 65 when they died in that tax year. You might want to challenge the IRS on that.

JJPhareAuthor

Level 2

I did some research and found:

The Statute: Under 26USC 63(f)(2), an individual qualifies for an additional standard deduction for blindness if they are blind "on the last day of the taxable year."

Bsch4477

Level 15

The IRS considers that the end of the tax year for someone deceased is the date of their death. It’s called the Last day equivalency. Might be worth a call to the IRS.