Standard Deduction - Taxpayer or Spouse Claimed as Dependent on Another Return

If a taxpayer or taxpayer's spouse is claimed as a dependent on someone else's return, the standard deduction on the taxpayer's return is generally reduced and calculated according to the Standard Deduction Worksheet for Dependents on page 32 of the IRS Instructions for Form 1040 and 1040-SR U.S. Individual Income Tax Return.

The standard deduction for an individual claimed on another person's tax return is generally limited to the greater of:

  • $1,100, or
  • The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $12,400).

However, if the individual is 65 or older or blind, the standard deduction may be higher.

Earned income is salaries, wages, tips, professional fees, and other compensation received for personal services you performed. For purposes of the standard deduction, earned income also includes any amounts received as a scholarship that you must include in your gross income.

TaxAct® will calculate the standard deduction for you.

To indicate that either the taxpayer or spouse (or both) can be claimed as a dependent on another return:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Basic Information in the Federal Quick Q&A Topics menu to expand, then click Dependent on someone else's tax return.
  3. On the screen titled Can you be claimed as a dependent?, make the appropriate selections, then click Continue.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.