What condition provides an additional standard deduction regardless of filing status?

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The correct answer encompasses all the conditions outlined, as each scenario qualifies for an additional standard deduction under the tax code.

A legally blind individual is eligible for an increased standard deduction, which acknowledges the additional challenges faced by those who are blind. Similarly, a taxpayer who is aged 65 or older can also claim an additional standard deduction. Importantly, a taxpayer who meets both criteria—legally blind and aged 65 or older—can claim both additional amounts, further increasing their standard deduction.

This comprehensive nature of the additional standard deduction recognizes the potential extra costs associated with both age and visual impairment, ensuring that taxpayers in these situations receive a tax benefit that better reflects their circumstances. Therefore, anyone fulfilling any one of these conditions, or a combination thereof, qualifies for an increased standard deduction, making the inclusion of all these conditions as correct the right choice.

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