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But- dementia *can* qualify a person to deduct their ALF or personal care home as medical expenses - That's a nice concession!
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I was thinking more along the lines for the standard or itemized deductions vs the credit for the elderly or disabled. The amount of the deduction (not credit) changes if the taxpayers are elderly or blind. The credits are another issue.
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For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Publication 524, Credit for the Elderly or the Disabled, contains more detailed information.
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Chalk that distinction up to the lobbyists for the blind, not a discrimination against other disabilities.
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