On page 3-7 (Section 3-1b, Standard Deduction), the text notes that individuals are allowed additional standard deductions if they are age 65 or older or if they are blind. On page 3-8, the text notes that the amount of a taxpayers basic standard deduction may be limited for 2019 to the greater of $1,100 or the sum of $350 plus the taxpayers earned income if the taxpayer may be claimed as a dependent on another taxpayers return.

1. What are the rules for determining if an individual is 65 or older for purposes of claiming an additional standard deduction on his or her calendar 2019 return?

2. What are the rules for determining whether an individual is blind for purposes of claiming an additional standard deduction on his or her calendar 2019 return?

3. If an individual can be claimed as a dependent on another persons return, what reductions, if any, must be made to the amounts of his or her additional standard deductions for being age 65 or older or for being blind?