Updated October 29, 2026. Quick answer: Worksheet 1-1 in Publication 505 (2026) is the IRS check for whether a person who is 65 or older or blind, and who is not a dependent, can claim exemption from withholding on Form W-4. You count the age and blindness boxes for yourself and your spouse, look up your filing status and that count in the table, and compare the table figure with your expected total 2026 income.
What this worksheet is for
The publication sets the entry rule first: “You can claim exemption from withholding for 2026 only if both of the following situations apply.” The two situations are that you had a right to a refund of all federal income tax withheld for 2025 because you had no tax liability, and that you expect the same refund for 2026. For readers who are 65 or older or blind, the publication points to this worksheet: “Use this worksheet only if, for 2025, you had a right to a refund of all federal income tax withheld because you had no tax liability.” It adds a limit on who may use it: “This worksheet does not apply if you can be claimed as a dependent. See Worksheet 1-2 instead.” The dependent version is on its own page, Worksheet 1-2.
Who should not use it
The publication says “Don’t use either worksheet if you will itemize deductions or claim tax credits on your 2026 return.” For that case it sends you to Worksheet 2-1, the estimated tax worksheet, and says “You can claim exemption from withholding only if your total expected tax liability (line 11c of the worksheet) is zero.” That worksheet is covered on the Form 1040-ES estimated tax worksheet page.
The three lines
| Line | What it asks |
|---|---|
| 1 | “Check the boxes below that apply to you.” The boxes are 65 or older and Blind. |
| 2 | “Check the boxes below that apply to your spouse’s standard deduction.” The boxes are again 65 or older and Blind. |
| 3 | “Add the number of boxes you checked in 1 and 2 above. Enter the result” |
The publication adds a footnote that you can check the boxes for your spouse if your filing status is married filing jointly. For married filing separately it allows the spouse’s boxes only when your spouse “had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.”
The 2026 income table, rebuilt from the standard deduction
After line 3 the worksheet gives a table headed “You can claim exemption from withholding if:” Each cell is the 2026 standard deduction for the filing status plus the additional amount for each box. The standard deduction amounts for 2026 are printed in Form 1040-ES (2026) as “Married filing jointly or Qualifying surviving spouse $32,200”, “Head of household $24,150” and “Single or Married filing separately $16,100”. Form 1040-ES (2026) prints the additional amounts under the heading “Your standard deduction is increased by the following amount if, at the end of 2026, you are:” It lists $2,050 for an unmarried individual (single or head of household) who is 65 or older or blind and $1,650 for a married individual or qualifying surviving spouse who is 65 or older or blind, doubled when the person is both. Every sum below is added up on this page and matches the figure printed in the table, with one exception noted after it.
| Filing status | Boxes on line 3 | Standard deduction plus additional amounts (computed) |
|---|---|---|
| Single | 1 | $16,100 plus $2,050 = $18,150 |
| Single | 2 | $16,100 plus $4,100 = $20,200 |
| Head of household | 1 | $24,150 plus $2,050 = $26,200 |
| Head of household | 2 | $24,150 plus $4,100 = $28,250 |
| Married filing separately (both years) | 1 to 4 | $16,100 plus $1,650 = $17,750; plus $3,300 = $19,400; plus $4,950 = $21,050; plus $6,600 = $22,700 |
| Other married status (both spouses’ income) | 1 to 4 | $32,200 plus $1,650 = $33,850; plus $3,300 = $35,500; plus $4,950 = $37,150; plus $6,600 = $38,800 |
| Qualifying surviving spouse | 1 | $32,200 plus $1,650 = $33,850 |
One printed cell does not match its formula. For a qualifying surviving spouse with two boxes the table prints $35,300 but the standard deduction of $32,200 plus two additional amounts of $1,650 is $35,500 and matches the ‘other married’ row. This page does not choose between them; if you are a qualifying surviving spouse with two boxes, work the figure from the standard deduction and confirm it with the IRS before you rely on it.
How it ends and what to do next
If your expected total 2026 income is no more than the table figure for your row, you pass this worksheet. The publication describes the rest of the process: “To claim exemption, you must give your employer a Form W-4.” Form W-4 (2026) tells you to certify the exemption in its box and complete only Steps 1(a), 1(b) and 5, and adds “You will need to submit a new Form W-4 by February 16, 2027.” The exemption covers income tax only. Social security and Medicare tax are still withheld.
Edition
This page reads Publication 505 (2026), Tax Withholding and Estimated Tax, “For use in 2026”, the file irs.gov served on 2026-10-29 (sha256 in the kit data). Worksheet numbers and line numbers belong to that edition, so check the number printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Using this worksheet as a dependent. A person who can be claimed as a dependent uses Worksheet 1-2, which has a different income test.
- Using it when you will itemize or claim a tax credit. The publication sends those readers to the full estimated tax worksheet and a zero tax result.
- Counting boxes for a spouse who is not allowed. Married filing separately allows the spouse’s boxes only when the spouse has no income and files no return.
- Treating an exemption as permanent. The W-4 exemption is for one year and a new form is due by the date the form prints.
Related: Form W-4, the W-4 deductions worksheet, the 2026 standard deduction, and Publication 505.
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Answer againSources
- Publication 505 (2026), Tax Withholding and Estimated Tax: https://www.irs.gov/pub/irs-pdf/p505.pdf
- Form W-4 (2026), Employee’s Withholding Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf
- 2026 Form 1040-ES, Estimated Tax for Individuals (with instructions): https://www.irs.gov/pub/irs-pdf/f1040es.pdf
Read from the IRS documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.