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taxmap/pub17/p17-104.htm#en_us_publink1000173023

Standard Deduction 
for Dependents(p142)


rule
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The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of:
However, the standard deduction may be higher if the individual is 65 or older or blind, paid state or local real estate taxes, paid state or local sales or excise taxes on the purchase of a new motor vehicle, or had a net disaster loss from a federally declared disaster.
If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 20-1 to determine your standard deduction.
taxmap/pub17/p17-104.htm#en_us_publink1000173024

Earned income defined.(p142)
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Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform.
For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant.
taxmap/pub17/p17-104.htm#en_us_publink1000173025

Example 1.(p142)

Michael is single. His parents claim an exemption for him on their 2009 tax return. He has interest income of $780 and wages of $150. He did not pay real estate taxes or sales or excise taxes on the purchase of a new motor vehicle or have a net disaster loss. He has no itemized deductions. Michael uses Worksheet 20-1 to find his standard deduction. Because he is single, he enters $5,700 on line 1. He checks the "Yes" box on line 2, enters $950 on line 3, and also enters $950 (the smaller of line 1 and line 3) on line 4. He leaves lines 5, 6, 7, 8, and 9 blank and enters $950 on line 10. His standard deduction is $950.
taxmap/pub17/p17-104.htm#en_us_publink1000173026

Example 2.(p142)

Joe, a 22-year-old full-time college student, is claimed on his parents' 2009 tax return. Joe is married and files a separate return. His wife does not itemize deductions on her separate return. Joe has $1,500 in interest income and wages of $3,800. He did not pay real estate taxes or sales or excise taxes on the purchase of a new motor vehicle or have a net disaster loss. He has no itemized deductions. Joe finds his standard deduction by using Worksheet 20-1. Because he is married filing a separate return, he enters $5,700 on line 1. He checks the "Yes" box on line 2, enters $4,100 ($3,800 + $300) on line 3, and also enters $4,100 (the smaller of line 1 and line 3) on line 4. He leaves lines 5, 6, 7, 8, and 9 blank and enters $4,100 on line 10. His standard deduction is $4,100.
taxmap/pub17/p17-104.htm#en_us_publink1000173027

Example 3.(p142)

Amy, who is single, is claimed on her parents' 2009 return. She is 18 years old and blind. She has interest income of $1,300 and wages of $2,900. She did not pay real estate taxes or sales or excise taxes on the purchase of a new motor vehicle or have a net disaster loss. She has no itemized deductions. Amy finds her standard deduction by using Worksheet 20-1. Because she is single, she enters $5,700 on line 1. She checks the "Yes" box on line 2, enters $3,200 ($2,900 + $300) on line 3, and also enters $3,200 (the smaller of line 1 and line 3) on line 4. Because she is blind, she enters $1,400 on line 5. She leaves lines 6, 7, 8, and 9 blank and enters $4,600 ($3,200 + $1,400) on line 10. Her standard deduction is $4,600.