the United States Government

“ 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. ”

“ Certain individuals, etc., not eligible for standard deduction In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443 (a) (1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. ”

“ In general Except as otherwise provided in this subsection, the term “standard deduction” means the sum of— (A) the basic standard deduction, and (B) the additional standard deduction. (2) Basic standard deduction For purposes of paragraph (1) , the basic standard deduction is— (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a surviving spouse (as defined in section 2 (a) ) , (B) $4,400 in the case of a head of household (as defined in section 2 (b) ) , or (C) $3,000 in any other case. ”