Page 23 - Individual Forms & Instructions Guide

14:28 - 20-Jan-2023
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
boxes on the line labeled “Age/Blind- If your eye condition isn't likely to
Standard Deduction ness.” improve beyond the conditions listed
Don’t check any boxes for your above, you can get a statement certified
If you are filing Form 1040-SR, spouse if your filing status is head of by your eye doctor (ophthalmologist or
TIP you can find a Standard De- household. optometrist) to this effect instead.
duction Chart on the last page Death of spouse in 2022. If your You must keep the statement for your
of that form that can calculate the spouse was born before January 2, 1958, records.
amount of your standard deduction in but died in 2022 before reaching age 65,
most situations. don’t check the box that says “Spouse If you receive a notice or letter but
was born before January 2, 1958.” you would prefer to have it in Braille or
large print, you can use Form 9000, Al-
Don’t file the Standard Deduction A person is considered to reach age ternative Media Preference, to request
Chart with your return. 65 on the day before the person’s 65th notices in an alternative format includ-
Single and Married Filing birthday. ing Braille, large print, audio, or elec-
Jointly Example. Your spouse was born on tronic. You can attach Form 9000 to
February 14, 1957, and died on February your return or mail it separately.
If you or your spouse (if you are married 13, 2022. Your spouse is considered age • You can download, or view online,
and filing a joint return) can be claimed 65 at the time of death. Check the appro- tax forms and publications in a variety
as a dependent on someone else’s return, priate box for your spouse. However, if of formats including text-only, Braille
check the appropriate box in the Stand- your spouse died on February 12, 2022, ready files, browser-friendly HTML
ard Deduction section. your spouse isn't considered age 65. (other than tax forms), accessible PDF,
Don’t check the box. and large print.
If you were a dual-status alien, check
the “Spouse itemizes on a separate re- Death of taxpayer in 2022. If you are Married Filing Separately
turn or you were a dual-status alien” preparing a return for someone who died If your filing status is married filing sep-
box. If you were a dual-status alien and in 2022, see Pub. 501 before completing arately and your spouse itemizes deduc-
you file a joint return with your spouse the standard deduction information. tions on their return, check the “Spouse
who was a U.S. citizen or resident alien Blindness itemizes on a separate return or you
at the end of 2022 and you and your were a dual-status alien” box.
spouse agree to be taxed on your com- If you weren’t totally blind as of De-
bined worldwide income, don’t check cember 31, 2022, you must get a state- If your filing status is married filing
the box. ment certified by your eye doctor (oph- separately and your spouse was born be-
thalmologist or optometrist) that: fore January 2, 1958, or was blind at the
Age/Blindness • You can't see better than 20/200 in end of 2022, you can check the appro-
your better eye with glasses or contact priate box(es) on the line labeled “Age/
If you or your spouse (if you are married lenses, or Blindness” if your spouse had no in-
and filing a joint return) were born be- • Your field of vision is 20 degrees come, isn't filing a return, and can't be
fore January 2, 1958, or were blind at or less. claimed as a dependent on another per-
the end of 2022, check the appropriate
son's return.

Need more information or forms? Visit IRS.gov. -16-