The additional standard deductions apply to both the taxpayer and the spouse, but not dependents. Thus, for example, if both spouses were blind, they would be entitled to twice the blind amount.

Blind - To claim the additional amount for blind, a taxpayer must be blind or partially blind on the last day of the year. Partial blindness is defined as:

1) Cannot see better than 20/200 in the better eye with glasses or contact lenses, or
2) A field of vision that is not more than 20 degrees.

Elderly - To claim the additional amount for elderly, a taxpayer must have attained the age of 65 by the last day of the tax year. 

Note: A taxpayer is considered 65 on the day before his/her 65th birthday. Therefore, if the taxpayer (spouse) was born on 1/1/1961, the elderly addition applies for 2025.