I am a dependent on someone else's return. Does this impact the standard deduction I can take?
If you are claimed as a dependent on someone else’s tax return, your ability to claim the standard deduction is limited. The IRS sets specific rules for dependents, and these rules affect how much you can deduct.
Standard Deduction Rules for Dependents
- Age and Filing Status Restrictions: If you are under age 24 at the end of the tax year, a full-time student, and your earned income is less than half of your total support, you may still be considered a dependent. In such cases, your standard deduction is limited.
- Income Thresholds: The standard deduction for a dependent is generally limited to the greater of:
- $1,250 (for 2025), or
- your earned income plus $550 (but not more than the regular standard deduction for your filing status).
- Cannot Claim Full Standard Deduction: If you are claimed as a dependent, you cannot claim the full standard deduction available to independent filers. Your deduction is capped based on your earned income and age.
When Can You Claim a Standard Deduction?
You may be able to claim a standard deduction if you meet the following conditions:
- You are not claimed as a dependent on another person’s return.
- You have earned income (such as wages or self-employment income).
- Your earned income exceeds $550 (for 2025), and you are under age 24, a full-time student, and did not provide more than half of your own support.
However, if someone else claims you as a dependent, your standard deduction is limited to the greater of $1,250 or your earned income plus $550. This rule applies regardless of whether you file your own return or are included on someone else’s return.
Important Considerations
- Filing Status: If you are claimed as a dependent, you typically file as “Single” or “Married Filing Jointly” (if married and filing jointly with spouse).
- Form 1040: You must use Form 1040 to report your income and claim any allowable deductions. Line 12e on Form 1040 is where you choose between the standard deduction or itemized deductions.
- Publication 501: For detailed guidance on dependents and standard deductions, refer to IRS Publication 501.
Source:
Publication 501, Dependents, Standard Deduction, and Filing Information
Form 1040 Instructions
FAQs on Dependents and Filing Status
Disclaimer: Always verify details with official IRS forms and instructions or consult with a tax professional. The information provided is based on retrieved context and may not reflect all current tax law changes.