Who must receive a certified statement from an eye doctor to qualify for the higher blindness deduction?

To qualify for the higher blindness deduction, it is necessary for individuals to provide a certified statement from an eye doctor indicating measurable visual impairment. This requirement is in place because the IRS specifies that the blindness deduction is available to those who meet certain criteria regarding their vision. A certified statement confirms that the individual’s condition is officially recognized and documented by a qualified professional.

Those classified as "fully blind" are often included in the measurable impairment category, but it does not exclusively limit eligibility to them. The key aspect here is the measurable aspect, which means that the individual's vision must be assessed and defined objectively by an eye care professional. This ensures that the deduction is reserved for individuals who have a legitimate medical condition that impacts their vision significantly, rather than a broad category of all individuals with any sort of vision impairment.

Therefore, only individuals demonstrating measurable visual impairment, as documented by an eye doctor, qualify for this deduction, aligning with IRS requirements and definitions.