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Leglly Blind vs Vision Impaired

On form 1040 you get an exemption for being Legally Blind. My left eye meets that description. I cannot read with it because of central vision loss. My right is is not quite that bad because I can read with it and the visual field is not small enough to meet the Legally Blind standard. I am not an authority on just what standard applies.

The California form 540 gives an exemption for being Visually Impaired. So far I have no clue as to what that entails. Certainly I am impaired because I would be stupid to attempt getting a Driver's License and the State would be imperiling the Public if I were given one.

TurboTax does not distinguish between Legally Blind and Visually Impaired. Nevertheless, I think I can override the entry on form 540.

Does the readership here have any further enlightenment?

Reply to
Salmon Egg
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D Higher Standard Deduction for Blindness

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

Not totally blind.

If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that:

You cannot see better than 20/200 in the better eye with glasses or contact lenses, or

Your field of vision is 20 degrees or less.

If your eye condition is not likely to improve beyond these limits, the statement should include this fact. You must 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.

Reply to
paultry

Visually impaired means:"Vision is no better than 20/200 while wearing glasses or

contact lenses, or that the field of vision is not more than 20 degrees." Enter 1 if

your client qualifies or 2 if both the client and their spouse/RDP qualify. Multiply this

number by $102 and enter the amount on line 8 of Form 540.

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I have no idea what authority this comes from, if any.

Reply to
Pico Rico

The instructions for CA Form 540 make it clear that "visually impaired" has the same definition as the federal one for blindness. In the first year you claim the CA exemption credit for this condition, you are to attach the doctor's statement to the return you file.

Also see R&TC 17054(g) which contains the CA definition, essentially identical to federal.

"Visually impaired" is certainly a more accurate term than "blind".

Reply to
Mark Bole

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