What documentation does a taxpayer need to claim the elderly or blind additional standard deduction on Form 1040 in 2025?
Executive summary
To claim the additional standard deduction for being age 65 or older or for blindness on the 2025 Form 1040, a taxpayer must indicate eligibility on the tax form itself by checking the appropriate boxes; the IRS publications point to age and blindness criteria and to supporting guidance but do not prescribe a fixed form that must be mailed with the return [1] [2]. The practical documentation a taxpayer should have ready—if the IRS asks or in case of audit—is proof of age (government ID or birth record) and, for blindness, medical certification from an eye-care professional consistent with the IRS legal definition [1] [3].
1. How the benefit is claimed on the return: check the boxes, use Form 1040/1040‑SR
The principal procedural instruction from the IRS is to claim the extra standard deduction by checking the age and/or blindness boxes on Form 1040 or Form 1040‑SR when preparing the return; the extra amounts for age and blindness are built into the standard deduction lines and calculated based on filing status and whether the taxpayer and/or spouse qualify [1] [2]. Recent legislative changes in 2025 added additional senior-focused deductions that are also claimed through the tax return framework rather than a separate application, but the core step remains reporting eligibility on Form 1040/1040‑SR [4] [5].
2. Proof of age: what counts and why to retain it
IRS guidance defines “age 65” by birthdate cutoffs for a given tax year and instructs taxpayers to indicate that status on the return; while the IRS materials do not list a rigid, mandatory attachment requirement for a birth record, standard practice and audit readiness mean keeping documentary proof—such as a birth certificate, passport, state ID, or other government record—showing the taxpayer’s date of birth in case the IRS requests verification later [1] [2]. Public IRS tips for seniors reiterate that the additional deduction exists for those 65 or older and point filers to the Form 1040 instructions for completing the return, implying that age is verified by taxpayer assertion on the form unless the IRS asks for proof [2].
3. Proof of blindness: medical standard and provider documentation
For blindness the IRS refers taxpayers to its definition and to Publication 501 and related instructions; independent tax guidance cited by the media and tax preparers clarifies that blindness for tax purposes typically requires meeting the legal standard of eyesight not better than 20/200 in the best eye with corrective lenses or certification from an ophthalmologist or optometrist—so a medical statement from an eye-care professional is the relevant supporting documentation [1] [3]. That medical certification is not presented as a separate IRS attachment in the sources provided; rather, it is the documentation a taxpayer should retain to substantiate the check box on the return if the IRS seeks evidence.
4. Audits, recordkeeping, and the limits of public guidance
The IRS publications and the tax-industry reporting repeatedly instruct taxpayers to claim the deduction on Form 1040/1040‑SR; they emphasize the eligibility rules but do not, in the sources assembled here, state that particular documents must be attached to the return at filing time or provide a single mandatory checklist to mail in with Form 1040 [1] [2]. Because the public guidance is procedural about the return and descriptive about eligibility, the prudent approach—endorsed implicitly by IRS tips and explicitly by tax preparers—is to retain proof of age and, for blindness, a treating eye-care professional’s certification or medical record in the taxpayer’s files in case of IRS inquiry [3] [2]. The reporting on new 2025 senior bonuses notes expanded deduction opportunities but does not alter the basic documentation posture described above [6] [5].
5. Bottom line: what to have in hand for 2025 returns
When claiming the additional standard deduction for being 65+ or blind on the 2025 Form 1040, mark the appropriate boxes on the return as instructed [1]; keep, but do not necessarily attach, proof of age (government ID or birth record) and, for blindness, a certification or medical record from an ophthalmologist/optometrist that meets the IRS’s vision standard—these are the records the IRS or a tax preparer will expect if verification becomes necessary [3] [2]. If a taxpayer needs more detail on the definitions or worksheet calculations, the IRS Form 1040/1040‑SR instructions and Publication 501 are the primary authorities to consult [1] [7].