Standard Deduction, married Joint, Both over 65

[jeffbeish]

Filing tax return with TurboTax I find that the computed Standard Deduction for me and my wife, both over 65 years age, resulted in a Standard deduction of $30,700; however, according to the chart in the 2023, 1040 instructions on page 34, we should get a Standard Deduction of $33,700.  Why did TurboTax leave on dependent out?

[xmasbaby0]

Are both of you legally blind?   Unless you are both legally blind, your standard deduction for a married couple  65 or older filing a joint return is $30,700.    For each spouse that is also legally blind, add $1500 to the standard deduction.

2023 STANDARD DEDUCTION AMOUNTS

SINGLE $13,850  (65 or older/legally blind + $1850)

MARRIED FILING SEPARATELY $12,850  (65 or older/legally blind + $1500)

MARRIED FILING JOINTLY $27,700  (65+/legally blind) )  + $1500 per spouse

HEAD OF HOUSEHOLD  $20,800 (65 or older/blind)  + $1850)

[xmasbaby0]

Higher Standard Deduction for Blindness

If you are blind on the last day of the year and you don't itemize deductions, you are entitled to a higher standard deduction.

Not totally blind.    If you aren't totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that:

1You can't see better than 20/200 in the better eye with glasses or contact lenses, or

2Your field of vision is 20 degrees or less. 

  If your eye condition isn't likely to improve beyond these limits, the statement should include this fact. Keep the statement in your records.

  If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify.

[DoninGA]

Also answered in your prior post for the same subject here - https://ttlc.intuit.com/community/retirement/discussion/re-2023-instructions-states-line-12-of-the-1...

[rjs]

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@jeffbeish wrote:

Why did TurboTax leave on dependent out?

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You do not get an additional standard deduction for a dependent. The four check boxes in the standard deduction chart are for you and your spouse being 65 or older and for you and your spouse being blind. As you have already been told, if you are both 65 or older and neither of you is blind, your standard deduction is $30,700.

You have already posted two separate questions about your standard deduction. If you have further questions, add a reply to this thread. Do not post another new question about your standard deduction.

[jeffbeish]

It states, "Page 16: Age/Blindness, If you or your spouse (if you are married and filing a joint return) were born before January 2, 1959, or were blind at the end of 2023, check the appropriate boxes on the line labeled “Age/Blindness.”

Then: "

Page 31 - 34: Line 12 

Itemized Deductions or Standard Deduction In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction. Itemized Deductions To figure your itemized deductions, fill in Schedule A. If you made a section 962 election and are taking a deduction under section 250 with respect to any income inclusions under section 951A, don't report the deduction on line 12. Instead, report the tax with respect to a section 962 election on line 16 and include in the statement required by line 16 how you figured the section 250 deduction.

Standard Deduction
Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12.
Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR. 

Exception 1—Dependent. If you checked the “Someone can claim you as a dependent” box, or if you’re filing
jointly and you checked the “Someone can claim your spouse as a dependent” box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction. Someone claims you or your  spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return.

Exception 2—Born before January 2, 1959, or blind. If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

• You were born before January 2,
1959.
• You are blind.
• Spouse was born before January 2,
1959.
• Spouse is blind.
Exception 3—Separate return

Page 34;

 

[jeffbeish]

Download this and read pages 31 - 34:  https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

[DoninGA]

@jeffbeish The instructions have been in place for decades.

You can get an extra deduction if you are blind and Not age 65 or older.

You can get an extra deduction if you are age 65 or older and Not blind.

IRS Tax Topic 551 - https://www.irs.gov/taxtopics/tc551

Additional Standard Deduction – You're allowed an additional deduction if you're age 65 or older at the end of the tax year. You're considered to be 65 on the day before your 65th birthday (for tax year 2023, you're considered to be 65 if you were born before January 2, 1959). You're allowed an additional deduction for blindness if you're blind on the last day of the tax year. For example, a single taxpayer who is age 65 and blind would be entitled to a basic standard deduction and an additional standard deduction equal to the sum of the additional amounts for both age and blindness. For the definition of blindness, refer to Publication 501, Dependents, Standard Deduction, and Filing Information. If you or your spouse were age 65 or older or blind at the end of the year, be sure to claim an additional standard deduction by checking the appropriate boxes for age or blindness on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors.

[jeffbeish]

The instructions on page 31 - 34 it states; " born before January 1, 1959 OR blind," but you say " born before January 1, 1959 AND blind." 

That is exactly the same as what you write in your e-mail, "You can get an extra deduction if you are blind and Not age 65 or older.  You can get an extra deduction if you are age 65 or older and Not blind."

EXACTLY the same.

[VolvoGirl]

Here's a simple chart from IRS Pub 501

https://www.irs.gov/pub/irs-pdf/p501.pdf 

How many boxes can you check?  You get an extra $1,500 for over 65 .  And extra 1,500 for Blind.  You don't get the extra 3,000 unless you are both.

[VolvoGirl]

@jeffbeish 

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@jeffbeish wrote:

The instructions on page 31 - 34 it states; " born before January 1, 1959 OR blind," but you say " born before January 1, 1959 AND blind." 

That is exactly the same as what you write in your e-mail, "You can get an extra deduction if you are blind and Not age 65 or older.  You can get an extra deduction if you are age 65 or older and Not blind."

EXACTLY the same.

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 Right they are the same.  Each spouse gets an Extra 1500 for >65 OR for Blind.  You get 1500 for each thing  separately.  It's only 1500 each.   So if you are >65 you get 1500.  If you are Blind you get 1500.  If you are >65 AND also Blind you get 1500+1500.  You are trying to double up .

Joint Standard Deduction   27,700

You > 65                                    1,500

You Blind                                    1,500

Spouse >65                               1,500

Spouse Blind                             1,500

[DoninGA]

@VolvoGirl I went back to the 1966 Form 1040 which is the first tax return I completed.  The instructions for exemptions are basically the same as the instructions for the current standard deduction for both age and being blind.

With the chart you posted and the IRS Tax Topic I posted should finish this discussion.

[xmasbaby0]

@DoninGA You went back to 1966?   I am dying.   Don, you are truly the "Silverback" of TT!!!!!   You are awesome!!!

[jeffbeish]

The problem is with the instructions and my memory of past 1040's as I scanned some older tax returns. In the past I did not pay attention to the wording, “Someone can claim: [] You as a dependent      Your spouse as a dependent []” and just left those boxes unchecked. Why I checked them in the 2023 form is a mystery, but I think the form and instructions were changed ever so slightly that it confused me, something that does not often occur. Even the IRS is not smart enough to trick me very often.

Normally I would not bother with how the form looked or even if I should even file a tax return due to my income constraints, and Turbo Tax usually is easy to follow so mistakes are not often made. But, one needs to keep records and especially with the IRS, one never knows these days.

After looking at the 2016=2022 form 1040's and it seems like something changed that confused my thinking. Not sure what. I am getting older and at 83 some things can appear kind of weird.

I hope the IRS forgets that I checked those extra boxes because I really am not in the mood to amend the return for a simple mistake.

[jeffbeish]

Now I see it!!!!  Plain  as day, these forms are different.......That tricked my Psychomotor Domain.