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What is the standard deduction for some who can be claimed as a dependent? - What is the standard deduction for some who can be claimed as a dependent?

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📊 Standard Deduction Rules for Dependents

The standard deduction for an individual who can be claimed as a dependent on another person’s tax return is generally limited to the greater of:

1. $1,150, or
2. The individual’s earned income for the year plus $400 (but not more than the regular standard deduction amount, generally $12,950).

However, if the individual is 65 or older or blind, the standard deduction may be higher.

Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you perform.

🧮 Example Breakdown (Based on This Return)

Use this when you need to understand how the dependent standard deduction is calculated and why a higher amount may apply.

Step 1: Choose the base amount (the $1,150 rule or the earned income + $400 rule)

On this return:

1. $1,150 or the greater of item #2 below so the calculation will be based on item #2 earned income plus $400

Step 2: Calculate earned income + $400 (and compare to the regular standard deduction limit)

On this return:

2. Standard deduction on this return is - Earned income $20,964 plus $400 = $21,364

Step 3: Apply the limitation (and check for age/blindness higher standard deduction)

Key rule:

3. But due to limitation and this person (but not more than the regular standard deduction amount, generally $12,950) Or (if the individual is 65 or older or blind, the standard deduction may be higher) This person is over age 65 so they will get the higher standard deduction.

Step 4: Final standard deduction amount for this return

Result:

4. The standard deduction on this return is $14,700.

Tags: federal,form