I have the beginning of cataracts so things are not quite into focus and it takes more light than I used to require. This is what I do with more success than any other things I've tried. First of all I have an Ott light directed on the needle area. I use a piece of wide white elastic (or anything white, but the elastic is firm and just works well) held behind my needle so the eye is easily seen. I make a fresh cut on the thread AT AN ANGLE. Someone else was sharp in saying to wet the needle. Some threads puff up when wet. If you do wet the thread, pinch it flat before inserting.
Good luck. Now if someone could help me thread those tiny hand quilting needles. I can see the hole and I can see the thread, but I have a hard time getting them together.