Which group of taxpayers may have different standard deduction amounts?

Taxpayers age 65 or older, or those who are blind, qualify for an increased standard deduction amount when filing their federal income tax returns. The tax code provides additional standard deduction amounts to these individuals to account for the additional financial burdens that can come with age or visual impairments.

For the tax year, there are specific additional amounts added to the standard deduction for each condition: being 65 or older or being blind. This ensures that taxpayers facing these circumstances are afforded a greater tax benefit, reflecting the recognition of their unique situations relative to younger or sighted taxpayers.

Other groups of taxpayers, such as non-residents, taxpayers who claim dependents, or individuals with business income, have standard deductions that generally conform to the regular amounts established by the IRS, without the additional considerations that apply to seniors or the blind. Non-residents typically do not qualify for the standard deduction at all unless they meet specific criteria. Taxpayers claiming dependents can receive a different tax benefit, but it does not alter the standard deduction per se. Similarly, those with business income would report their income differently but wouldn't receive a unique standard deduction amount beyond what is standard for their filing status.