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IRS Partial Blindness Statement (Standard Deduction)

A taxpayer who is not totally blind can still take the higher standard deduction for blindness, but only with a certified statement from an eye doctor kept in their records. IRS Publication 501 (2025) sets the content: corrected vision no better than 20/200 in the better eye, or a visual field of 20 degrees or less.

Who completes it

An ophthalmologist or optometrist writes and signs the statement for the patient; there is no IRS form to fill in. The taxpayer checks the Blind box on the standard deduction worksheet and keeps the statement.

Submitting and payment

How to submit it
The eye doctor gives the statement to the patient, who keeps it with their tax records; it is not attached to Form 1040.
Who pays
The IRS sets no fee or form for the statement and does not say who pays for it.

Good to know

  • Being blind on the last day of the tax year is enough to qualify for the higher standard deduction if the taxpayer does not itemize.
  • If the eye condition is not likely to improve beyond the 20/200 or 20-degree limits, the statement should say so.
  • Vision correctable past the limits only with contact lenses that can be worn briefly because of pain, infection or ulcers still qualifies.
  • The higher deduction can also be claimed for a blind spouse on a joint return, or on a separate return if the spouse had no gross income.

Read the official requirements

The issuer sets what the letter or report must contain; check its current rules before you write it.

Certified statement of partial blindness (higher standard deduction)

Official page

Get the note ready with Vero

There is no form to fill: the program asks for a letter or report with the content it sets. Vero Scribe writes the visit note it draws on, so the details are ready when you write it.

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How this list is checked

A form is listed only after its name and number were confirmed on the issuing agency’s or insurer’s own website, or in the form itself. Each entry links to that source. The list was last checked in October 2026. Forms and their requirements change without notice, so check the official page for the current version before you complete one.

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Frequently asked questions

Is there an IRS form for the partial blindness statement?

No. Publication 501 describes the statement's content but the IRS prescribes no form. The eye doctor writes a certified statement saying the taxpayer cannot see better than 20/200 in the better eye with glasses or contacts, or has a field of vision of 20 degrees or less.

Do I send the eye doctor's statement with my tax return?

No. Publication 501 tells taxpayers to keep the statement in their records. The higher deduction is figured by checking the Blind box on the standard deduction worksheet tables in the publication, and the statement itself stays with the taxpayer.

Who can certify partial blindness for the IRS?

An eye doctor, which Publication 501 describes as an ophthalmologist or an optometrist. The certification must address corrected visual acuity in the better eye or the width of the visual field, and whether the condition is likely to improve.