Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600—
(A)#
for himself if he is blind at the close of the taxable year, and
(B)#
for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.