Being claimed as a dependent—especially a student or part-time worker—affects how much standard deduction you can take on your own tax return. Here’s how it works under the 2025 rules.
🧾 Standard Deduction for Dependents
If someone else (like your parent) claims you as a dependent, your standard deduction is limited.
- Your deduction is the greater of **$1,350** or your **earned income plus $450**, but it **cannot exceed** the standard deduction for your filing status :contentReference[oaicite:0]{index=0}.
- “Earned income” includes wages, tips, salary, and any taxable scholarship or fellowship grant you must report :contentReference[oaicite:1]{index=1}.
- If you’re 65+ or blind, you may still qualify for higher deduction limits depending on your circumstances :contentReference[oaicite:2]{index=2}.
📊 Standard Deduction Decision Matrix
| Dependent Status | Earned Income | Deduction Formula | Max Cap | Example Deduction |
|---|---|---|---|---|
| Claimed on another return | $0 | $1,350 (flat minimum) | $15,750 (single max) | $1,350 |
| Claimed on another return | $2,000 | $2,000 + $450 = $2,450 | $15,750 | $2,450 |
| Claimed on another return | $15,000 | $15,000 + $450 = $15,450 | $15,750 | $15,450 |
👩🎓 Part‑Time Students & Filing Obligations
- If you are a student claimed as a dependent and you earn part‑time income, you’ll still calculate your standard deduction under the above rules.
- You must file a return if your earned income exceeds filing thresholds (e.g. > $14,600 for a single dependent in 2024), or unearned income exceeds $1,350 in 2025 :contentReference[oaicite:3]{index=3}.
- Your parents generally cannot claim education credits for you if you file separately—you’re only eligible if they claim you as a dependent :contentReference[oaicite:4]{index=4}.
✅ Example Scenarios
Example 1: Single student, claimed as a dependent, earned income = $2,500
Deduction: $2,500 + $450 = $2,950 (since that’s more than $1,350), capped below $15,750.
Example 2: Claimed dependent with zero earned income
Deduction: flat $1,350.
Example 3: 70‑year‑old dependent who is blind with earned income
The standard deduction may be larger because additional amounts apply—follow IRS Worksheet Table 8 in Publication 501 for details :contentReference[oaicite:5]{index=5}.
📌 Key Takeaways
- Dependents can only deduct the greater of $1,350 or earned income + $450—but not more than the regular standard deduction for their filing status.
- Scholarship or fellowship amounts that are taxable count as earned income in the calculation.
- Filing requirements depend on income levels—even if you’re claimed as a dependent, you may still need to file if thresholds are met.
- Students who are dependents may lose eligibility for certain education credits if they file independently.
Need help figuring your own deduction in a specific scenario? Share your earned income, any blindness or age status, and we can run the calculation together.
