Standard Deduction - Taxpayer or Spouse Claimed as Dependent on Another Return
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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 of IRS Publication 501. The TaxAct program calculates the standard deduction for you when you indicate that either you or your spouse (or both) were the dependent of another taxpayer.