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IRS.gov Website
Publication 17
taxmap/pub17/p17-102.htm#en_us_publink1000173023

Standard Deduction
for Dependents(p142)

rule
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:
However, if the individual is 65 or older or blind, the standard deduction may be higher.
If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction.
taxmap/pub17/p17-102.htm#en_us_publink1000173024

Earned income defined.(p142)

rule
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/p17-102.htm#en_us_publink1000247261

Example 1.(p142)

Michael is single. His parents can claim an exemption for him on their 2013 tax return. He has interest income of $780 and wages of $150. He has no itemized deductions. Michael uses Table 20-3 to find his standard deduction. He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100).
taxmap/pub17/p17-102.htm#en_us_publink1000247263

Example 2.(p142)

Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 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 has no itemized deductions. Joe finds his standard deduction by using Table 20-3. He enters his earned income, $3,800 on line 1. He adds lines 1 and 2 and enters $4,150 on line 3. On line 5, he enters $4,150, the larger of lines 3 and 4. Because Joe is married filing a separate return, he enters $6,100 on line 6. On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6.
taxmap/pub17/p17-102.htm#en_us_publink1000247265

Example 3.(p142)

Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. She is 18 years old and blind. She has interest income of $1,300 and wages of $2,900. She has no itemized deductions. Amy uses Table 20-3 to find her standard deduction. She enters her wages of $2,900 on line 1. She adds lines 1 and 2 and enters $3,250 on line 3. On line 5, she enters $3,250, the larger of lines 3 and 4. Because she is single, Amy enters $6,100 on line 6. She enters $3,250 on line 7a. This is the smaller of the amounts on lines 5 and 6. Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c.
taxmap/pub17/p17-102.htm#en_us_publink1000259900

Example 4.(p142)

Ed is single. His parents can claim an exemption for him on their 2013 tax return. He has wages of $7,000, interest income of $500, and a business loss of $3,000. He has no itemized deductions. Ed uses Table 20-3 to figure his standard deduction. He enters $4,000 ($7,000 - $3,000) on line 1. He adds lines 1 and 2 and enters $4,350 on line 3. On line 5 he enters $4,350, the larger of lines 3 and 4. Because he is single, Ed enters $6,100 on line 6. On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6.