Standard Deduction 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: $750, or The individual's earned income plus $250, but not more than the regular standard deduction (generally $4,550). However, the standard deduction for a dependent who is age 65 or older or blind is higher. Certain dependents cannot claim any standard deduction. See Standard Deduction of Zero, later. Table 2. Use Table 2 above to figure the dependent's standard deduction. Table 2. Standard Deduction Worksheet for Dependents Example 1. 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 enters $400 (his earned income plus $250) on line 1 of Table 2. On line 3, he enters $750, the larger of $400 or $750. Michael enters $4,550 on line 4. On line 5a, he enters $750, the smaller of $750 or $4,550. His standard deduction is $750. Example 2. 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 enters $2,750 (her earned income plus $250) on line 1 of Table 2. On line 3, she enters $2,750, the larger of $2,750 or $750. She enters $4,550 on line 4. On line 5a, she enters $2,750 (the smaller of $2,750 or $4,550) as her standard deduction. Example 3. 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 enters $2,250 (her earned income plus $250) on line 1 of Table 2. She enters $2,250 (the larger of $2,250 or $750) on line 3, $4,550 on line 4, and $2,250 (the smaller of $2,250 or $4,550) on line 5a. Because Amy is blind, she checks the box for blindness and enters "1" in box c at the top of Table 2. She enters $1,100 (the number in box c times $1,100) on line 5b . Her standard deduction on line 5c is $3,350 ($2,250 + $1,100). Standard Deduction of Zero 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 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. Example. 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.