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Returning Member
posted Jan 11, 2024 8:05:20 AM

Standard Deduction, married Joint, Both over 65

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?

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24 Replies
Level 15
Jan 11, 2024 8:09:24 AM

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)

Level 15
Jan 11, 2024 8:12:33 AM

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.

Level 15
Jan 11, 2024 8:13:06 AM
Level 15
Jan 11, 2024 8:20:26 AM


@jeffbeish wrote:

Why did TurboTax leave on dependent out?


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.

 

Returning Member
Jan 11, 2024 8:45:18 AM

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;

 

Returning Member
Jan 11, 2024 8:55:10 AM

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

Level 15
Jan 11, 2024 9:08:07 AM

@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.

Returning Member
Jan 11, 2024 9:17:36 AM

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.

Level 15
Jan 11, 2024 9:23:29 AM

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.

 

 

 

Level 15
Jan 11, 2024 9:40:24 AM

@jeffbeish 


@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.


 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

Level 15
Jan 11, 2024 10:07:08 AM

@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.

Level 15
Jan 11, 2024 10:10:25 AM

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

Returning Member
Jan 11, 2024 11:34:34 AM

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.

Returning Member
Jan 11, 2024 11:55:09 AM

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

 

 

Level 15
Jan 11, 2024 6:41:06 PM

And many years ago you would get a smaller Standard Deduction and separate Exemptions for each person.  They stopped having the exemptions and doubled the Standard Deduction.  

Level 15
Jan 11, 2024 6:45:02 PM

@jeffbeish   Why in the top screenshot are the boxes checked for you and spouse are dependents?  That's probably very wrong.  

Returning Member
Jan 12, 2024 3:18:00 AM

Yes, that is why I must have confused myself because I've filed Fed tax for many years and now just pay less attention to the details.  I stopped the paper method and stayed Turbo Tax long ago and just didn't pay attention to the 1040 form.  That's what happens when one gets old.

Returning Member
Jan 12, 2024 3:20:15 AM

Yes.  IRS pays employees to change paperwork and that's what they love to do.

New Member
Jan 19, 2024 1:56:01 PM

The AARP bulletin indicates that the standard deduction for joint filers both over 65 is now $32,300.  This includes the new amount for your 2024 return of 29,200 plus 3100 if both are over age 65 (1550 for each filer).

Is TurboTax on board with this or is airport printing incorrect information?

Level 15
Jan 19, 2024 1:57:27 PM


@Patrick103 wrote:

The AARP bulletin indicates that the standard deduction for joint filers both over 65 is now $32,300.  This includes the new amount for your 2024 return of 29,200 plus 3100 if both are over age 65 (1550 for each filer).

Is TurboTax on board with this or is airport printing incorrect information?


That is for tax year 2024 that is filed next year in 2025.  Tax year 2023 is the year being reported now.


Standard deductions for 2023

Single - $13,850 add $1,850 if age 65 or older
Married Filing Separately - $13,850 add $1,500 if age 65 or older
Married Filing Jointly - $27,700 add $1,500 for each spouse age 65 or older
Head of Household - $20,800 add $1,850 if age 65 or older

 

Level 15
Jan 19, 2024 1:58:12 PM

That is for 2024 returns we file in 2025.  We are doing 2023 now.

New Member
Apr 14, 2024 12:58:13 PM

What if you have an adult disabled dependent who lived with you for the whole year and you supported 100%?  My wife and I are both over 65 and are filing jointly.  Using 1040-SR does not seem to allow for another dependent.

Level 15
Apr 14, 2024 1:01:09 PM

@TruTexan Not sure why you think 1040SR does not allow you to claim a dependent.   Go to My Info.  Click your name.   Go through the screens and when it asks if you supported another person say YES.  It will prompt you to enter the dependent.

 

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

 

Level 15
Apr 14, 2024 1:04:37 PM

Yes you can add dependents on the 1040-SR and into all versions of Turbo Tax.   Are you asking about the Standard Deduction?  No a dependent doesn't increase the Standard Deduction.  The Standard Deduction just goes by your filing status like Single or Married, not how many people are on your tax return.  Many years ago you did get exemptions for each person.  But that was eliminated when they doubled the Standard Deduction.