What are the requirements for the Arizona Married Filing Separately Spouse Blind Exemption?

Your spouse must:

• be totally or partially blind
• have no adjusted gross income for Arizona
• not be claimed as a dependent by another taxpayer

For the purpose of this exemption, "totally or partially blind" means either:

• You can't see better than 20/200 in your better eye with glasses or contact lenses, or
• Your field of vision is 20 degrees or less.

You need a statement certified by your eye doctor or registered optometrist to claim the blind exemption. Keep the statement in your records.