For tax year 2023, which statement is true about Matt, who has a certified statement of blindness?

Matt, having a certified statement of blindness, qualifies for the higher standard deduction for blindness. The tax code provides individuals who are blind an additional amount that can be added to their standard deduction. This adjustment is beneficial as it effectively reduces the amount of taxable income, which can lead to a lower tax liability or potentially a refund.

For the tax year 2023, individuals who are legally blind have the opportunity to increase their standard deduction by a specified amount. This is aimed at acknowledging the additional expenses and challenges that come with blindness.

The other options presented do not accurately reflect the provisions available to someone in Matt’s situation. For instance, being ineligible for any standard deduction contradicts the benefits extended to individuals who are blind. Similarly, while everyone qualifies for the basic standard deduction, Matt's situation specifically allows for a higher deduction due to his blindness. Lastly, even though having a lower income might exempt some individuals from filing a tax return, being blind does not automatically mean that someone like Matt wouldn’t need to file—it depends on other income factors. Therefore, the assertion that he can take advantage of the higher standard deduction correctly recognizes the tax benefits provided to individuals with a certified statement of blindness.