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:
- $950, or
- The individual's earned income plus $300, but not more than the regular standard deduction (generally $5,700).
However, the standard deduction is higher for a dependent who:
- Is 65 or older,
- Is blind,
- Paid state or local real estate taxes,
- Has a net disaster loss from a federally declared disaster, or
- Paid state or local sales or excise tax on the purchase of a new motor vehicle after February 16, 2009.
For more information about the higher standard deduction for real estate taxes, a net disaster loss, or sales or excise tax paid on the purchase of a new motor vehicle, see Publication 501.
Certain dependents cannot claim any standard deduction. See Standard Deduction of Zero, later. taxmap/pubs/p929-004.htm#en_us_publink1000203774
Use Worksheet 1
to figure the dependent's standard deduction. taxmap/pubs/p929-004.htm#en_us_publink1000203775
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), or
- Paid state or local sales or excise tax on the purchase of a new motor vehicle after February 16, 2009. Use Schedule L (Form 1040A or 1040).
If both 1 and 2 above apply, use Schedule L (Form 1040A or 1040).
|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.|| $950 || |
|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—$5,700
- Married filing jointly—$11,400
- Head of household—$8,350
|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 $1,400 ($1,100 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 2009.||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, have a net disaster loss, or purchase a new motor vehicle. He enters $450 (his earned income plus $300) on line 1 of Worksheet 1. On line 3, he enters $950, the larger of $450 or $950. Michael enters $5,700 on line 4. On line 5a, he enters $950, the smaller of $950 or $5,700. His standard deduction is $950.taxmap/pubs/p929-004.htm#en_us_publink1000203778
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, have a net disaster loss, or purchase a new motor vehicle. 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 $950. She enters $5,700 on line 4. On line 5a, she enters $2,800 (the smaller of $2,800 or $5,700) as her standard deduction.taxmap/pubs/p929-004.htm#en_us_publink1000203779
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, have a net disaster loss, or purchase a new motor vehicle. 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 $950) on line 3, $5,700 on line 4, and $2,300 (the smaller of $2,300 or $5,700) 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 $1,400 (the number in box c times $1,400) on line 5b. Her standard deduction on line 5c is $3,700 ($2,300 + $1,400).taxmap/pubs/p929-004.htm#en_us_publink1000203780
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.