Blindness Exemption

You're allowed a $2,200 exemption if you or your spouse is legally blind at the end of the taxable year. You're legally blind for Massachusetts purposes if your visual acuity with correction is 20/200 or less in the better eye, or if your peripheral field of vision has been reduced to a 10-degree radius or less. You're not legally required to attach a doctor's statement verifying legal blindness to your return, but you should be prepared to submit such a statement upon request.

To report the exemption on your tax return:

Fill in the appropriate oval(s) on either Form 1 (Line 2d) or Form 1-NR/PY (Line 4d)

Enter the total number of blindness exemptions in the small box

Multiply the number of exemptions by $2,200 and enter the result on either Form 1 (Line 2d) or Form 1-NR/PY (Line 4d)

If you're submitting an abatement/amended tax return, attach:

A letter from your doctor to verify legal blindness