The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of:
- $900, or
- The individual's earned income plus $300, but not more than the regular standard deduction (generally $5,450).
However, the standard deduction is higher for a dependent who:
- Is 65 or older,
- Is blind,
- Paid state or local real estate taxes, or
- Has a net disaster loss from a federally declared disaster.
For more information about the higher standard deduction for real estate taxes or a net disaster loss, see Publication 501.
Certain dependents cannot claim any standard deduction. See Standard Deduction of Zero, later. taxmap/pubs/p929-004.htm#en_us_publink100026067
Use Worksheet 1
to figure the dependent's standard deduction. taxmap/pubs/p929-004.htm#w64349y10
Worksheet 1. Standard Deduction Worksheet for Dependents
|Use this worksheet only if someone can claim you (or your spouse, if filing jointly) as a dependent. |
Do not use this worksheet for a dependent who paid state or local real estate taxes or had a net disaster loss from a federally declared disaster; instead, use Worksheet 3 in Publication 501.
|If you were 65 or older and/or blind, check the correct number of boxes below. Put the total number of boxes checked in box c and go to line 1. |
|a.||You||65 or older || ||Blind || |
|b.||Your spouse, if claiming |
|65 or older || ||Blind || |
|c.||Total boxes checked || || || || |
|1.||Enter your earned income (defined below) plus $300. If none, enter -0-. ||1.|| || |
|2.||Minimum amount.|| ||2.||$900|| |
|3.||Compare lines 1 and 2. Enter the larger of the two amounts here. ||3.|| || |
|4.||Enter on line 4 the amount shown below for your filing status.|| || || |
- Single or Married filing separately—$5,450
- Married filing jointly—$10,900
- Head of household—$8,000
|4.|| || |
|5.||Standard deduction.|| || || || |
|a.||Compare lines 3 and 4. Enter the smaller amount here. If under 65 and not blind, stop here. This is your standard deduction. Otherwise, go on to line 5b. ||5a.|| || |
|b.||If 65 or older or blind, multiply $1,350 ($1,050 if married) by the number in box c above. Enter the result here.||5b.|| || |
|c.||Add lines 5a and 5b. This is your standard deduction for 2008.||5c.|| || |
|Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in income.|| |
Michael is single, age 15, and not blind. His parents can claim him as a dependent on their tax return. He has taxable interest income of $800 and wages of $150. He did not pay real estate taxes or have a net disaster loss. He enters $450 (his earned income plus $300) on line 1 of Worksheet 1. On line 3, he enters $900, the larger of $450 or $900. Michael enters $5,450 on line 4. On line 5a, he enters $900, the smaller of $900 or $5,450. His standard deduction is $900.taxmap/pubs/p929-004.htm#en_us_publink100026069
Judy, a full-time student, is single, age 22, and not blind. Her parents can claim her as a dependent on their tax return. She has dividend income of $275 and wages of $2,500. She did not pay real estate taxes or have a net disaster loss. She enters $2,800 (her earned income plus $300) on line 1 of Worksheet 1. On line 3, she enters $2,800, the larger of $2,800 or $900. She enters $5,450 on line 4. On line 5a, she enters $2,800 (the smaller of $2,800 or $5,450) as her standard deduction.taxmap/pubs/p929-004.htm#en_us_publink100026070
Amy, who is single, is claimed as a dependent on her parents' tax return. She is 18 and blind. She has taxable interest income of $1,000 and wages of $2,000. She did not pay real estate taxes or have a net disaster loss. She enters $2,300 (her earned income plus $300) on line 1 of Worksheet 1. She enters $2,300 (the larger of $2,300 or $900) on line 3, $5,450 on line 4, and $2,300 (the smaller of $2,300 or $5,450) on line 5a. Because Amy is blind, she checks the box for blindness and enters "1" in box c at the top of Worksheet 1. She enters $1,350 (the number in box c times $1,350) on line 5b. Her standard deduction on line 5c is $3,650 ($2,300 + $1,350).taxmap/pubs/p929-004.htm#en_us_publink100026071
The standard deduction for the following dependents is zero.
- A married dependent filing a separate return whose spouse itemizes deductions.
- A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period.
- A nonresident or dual-status alien dependent, unless the dependent is married to a U.S. citizen or resident alien at the end of the year and chooses to be treated as a U.S. resident for the year. See Publication 519, U.S. Tax Guide for Aliens, for information on making this choice.
Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. However, her husband elects to file a separate return and itemize his deductions. Because he itemizes, Jennifer's standard deduction on her return is zero. She can, however, itemize any of her allowable deductions.