 or will come up with the tax benefits most beneficial normally but you could file married filing separately if your filing status is married filing separately and your spouse was born before January 2nd 1959 or was blind at the end of 2023 you can check the appropriate boxes on the line labeled age blindness if your spouse had an income income isn't filing a return and can't be claimed as a dependent on another person's return this is the last page or page 4 of the form 1040 SR which can provide some more information about those different combinations that could have an impact on the standard deduction of age and blindness so standard deduction chart add the number of boxes checked in the age blindness section of standard deduction on page one and then if your filing status and here are the statuses single married filing jointly qualifying surviving spouse head of household married filing separately so when single and the number of boxes checked is one then your standard deduction is the 15700 if single and two boxes are checked what would that indicate over the age limit and blindness that's when it would go up to 17550 now if you're married filing joint you can see the different combinations now you have two people who could be who could be over the age and could have blindness right so if you have one person that is either over the age or blind then the standard deduction is 29200 if you have two people that are both over the age or one over the age and the other blind or both blind so you know a combo of two of those factors then we're at the 30700 if you had a three which means two people possibly over the age limit and one person blind or something like that but possibly could be two people blind and one person over the age limit so that would be the 324 and then if both people are over the age limit and both blind then you're at the 337 qualifying surviving spouse now you have the status that is that would be given you the standard deduction similar to married but it's the year after the death of the spouse typically in which case you're back down to one person so the one person could be over the age limit and blind right if they had over the age limit they would have the similar to the marital status right here same here here and then here and here if they were blind and over the limit head of household now you're just one person again so you could have one or two over the age limit or over the age limit and blind but the standard deduction started at a higher point because you're ahead of household typically meaning you had a dependent so 22650 and 24500 and then married filing separately so now you have you're married but now you're filing the the separate returns so you can so then you have your scenarios for the married filing separately situation so you can see it actually gets it seems fairly basic but it actually gets a little bit complex when you start to think about the different combinations that could impact the standard deduction for these two factors with one or two people involved