What Is the Standard Deduction If Claimed as a Dependent?

The standard deduction is a specific dollar amount that reduces the amount of income on which you are taxed. If someone can claim you as a dependent on their tax return, special rules apply for determining your own standard deduction. These rules are different from those for non-dependents and are based on the type and amount of income you receive.

Filing Requirements for a Dependent

Before calculating the standard deduction, a dependent must determine if they are required to file a tax return. This obligation is based on gross income, which is categorized as either earned or unearned. Earned income includes salaries, wages, and tips, while unearned income is from sources like interest, dividends, and capital gains.

The Internal Revenue Service (IRS) establishes filing thresholds that change annually. For tax year 2025, a dependent generally must file a return if their unearned income was over $1,350. A return is also required if their earned income was over $15,000.

A dependent with both earned and unearned income has a more complex requirement. They must file a return if their gross income was more than the greater of $1,350, or their total earned income (up to $14,550) plus $450.

Calculating the Standard Deduction

For a dependent, the standard deduction is determined by a specific calculation instead of being a flat amount. The rule states that the deduction is the greater of two amounts: a base of $1,350 for the 2025 tax year, or the dependent’s total earned income plus an additional $450. This calculated figure cannot be more than the regular standard deduction for a single individual, which is $15,000 for 2025.

To illustrate, consider a student claimed as a dependent who earned $4,000 from a part-time job with no unearned income. Their standard deduction would be their earned income of $4,000 plus $450, for a total of $4,450. This amount is greater than the $1,350 base and less than the $15,000 maximum, so their standard deduction is $4,450. This calculation is performed using the “Standard Deduction Worksheet for Dependents” in the Form 1040 instructions.

In another scenario, a dependent might have only unearned income. If a child has $2,000 in dividend income and no earned income, their standard deduction is limited to the base amount of $1,350. This is because the alternative calculation ($0 earned income plus $450) results in only $450, and the rule requires using the greater figure. The result is that $650 of their dividend income would be subject to tax.

A dependent with a mix of income types follows the same process. For instance, if a dependent has $1,000 in wages and $800 in interest income, their earned income is $1,000. The calculation is their earned income of $1,000 plus $450, which equals $1,450. Since $1,450 is greater than the $1,350 base amount, their standard deduction is $1,450.

Additional Amounts for Blindness or Age

The tax code provides for a higher standard deduction for individuals who are age 65 or older or are legally blind at the end of the tax year. This increase applies to dependents as well. The additional amount is added to the standard deduction calculated based on the dependent’s income. For the 2025 tax year, this extra amount is $2,000 for single individuals.

This additional deduction is a supplement and is stacked on top of the figure derived from the standard calculation for dependents. If a dependent qualifies for being both over 65 and legally blind, they can claim the additional amount twice. This results in a $4,000 increase to their standard deduction for the 2025 tax year.

For example, a 70-year-old dependent who is legally blind and has $5,000 in earned income would first calculate their standard deduction as $5,450 ($5,000 earned income + $450). To this, they would add $4,000 for both age and blindness. Their final standard deduction would be $9,450, which is still below the maximum for a single filer.