Deduction for Blind or Disabled Persons
Pursuant to Indiana State Statute I.C. 6-January 1, 2012-11, to qualify for a Blind / Disabled deduction the following criteria must be met:
- You must be on title to the property and this must be your primary residence.
- Your taxable gross income (as shown on your federal 1040 tax form) cannot exceed $17,000. (You must provide a copy of your Form 1040 at the time of filing.)
- You must provide proof of disability or blindness. Acceptable proof is a Social Security award or Benefit Verification letter stating that you are disabled and giving the date of the disability. or,
- For the blind deduction, other acceptable proof is a letter from a licensed optometrist or a Physician who is licensed by this State and skilled in the diseases of the eye; or proof of blindness supported by the records of the Division of Family Resources or the Division of Disability and Rehabilitative Services.
- For the disability deduction, if the applicant is not eligible to receive disability benefits under the Federal Social Security Act, a letter shall be submitted to the Auditor containing a statement from a physician licensed to practice in Indiana that the claimant is unable to engage in any substantial gainful activity by reason of physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than twelve months. The applicant must be examined by the physician and his or her disability status determined by using the same standards as used by the Social Security Administration.
- This deduction may not be combined with the Over Age 65 deduction if the same individual is trying to claim both deductions. However, if a spouse or other owner qualifies for the Over 65 deduction and you qualify for the Blind or Disabled deduction, they can be combined.
Bring your Federal 1040 tax form and your disability letter to Auditor's office to apply for this deduction in person. As noted below, if you submit the form online, you will need to email, fax, mail, or hand deliver a copy of your prior year's Federal Income Tax Return and proof of disability to our office. If you do not have your Social Security Award or Benefit Verification Letter, please follow the directions below.
How to get your Benefit Verification Letter
You may obtain your Benefit Verification Letter online or at your local Social Security office. If you would like to obtain your Benefit Verification Letter online, please click the following link for instructions to Create an Online Account with the Social Security Administration.
Once you have opened the instructions you can click the link below to start the process or simply follow the instructions.
General Instructions for All Deductions
You may file your deduction anytime through December 31 the year before taxes are due.
Other conditions may apply. Call Auditor's office for more information at 260-449-7241.
This form may be completed online and submitted; or, printed and then submitted to our office in person, by mail, or by fax (along with proof of income and disability). If you submit the form online, you will receive a confirmation email when your application has been received by Auditor's office. Please allow one to two business days for this process.
Important, if you complete and submit the deduction application online you will still need to email, fax, mail, or hand deliver your prior year's Federal income tax return and proof of disability for verification to our office. Email the Auditor's Office or fax 260-449-7679.
Please click the following link to complete and submit the deduction form online:
(If you have trouble opening the online form, you may need to download Mozilla Firefox or an updated version of Google Chrome. If you continue having problems with the application after downloading one of the browsers, please check and make sure cookies are enabled for your computer.)
Please use the following link if you would like to print out the deduction form and submit it along with your income verification by fax, mail, or hand deliver to our office: