To indicate that either the taxpayer or spouse (or both) can be claimed as a dependent on another return in the TaxAct program:
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 25 of IRS Publication 501.
The standard deduction for an individual claimed on another person's tax return is generally limited to the greater of:
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.
The TaxAct program calculates the standard deduction for you.
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