$1,000
Standard Deduction, Dependent. The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: 1  $1,000, or. 2  The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,200).  If you were married as of the last day of the year but can still be claimed as a dependent on another taxpayer's income tax return, you and your spouse filed separate returns, and your spouse itemized his deductions, your standard deduction was $0 for the 2010 tax year. You are never your spouse's dependent. If you were single as of the last day of the year and can be claimed as a dependent on another taxpayer's income tax return, your standard deduction will be limited to the greater of $950 or your total earned income plus $300. 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 worksheet on page 39 of the instructions for IRS Form 1040 U.S. Individual Income Tax Return.  The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or. The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,200). How to file. If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. The standard deduction is a blanket number that applies to everyone in a certain category. If you're someone's dependent, your standard deduction is limited. It's either $950, or your earned income for the year plus $300, whichever amounts to more. But there's a catch. As of the 2011 tax year, the standard deduction for a single filer is $5,800, and your deduction can't exceed this amount. If you earned $5,600 and added $300, you can't deduct $5,900. You're limited to a $5,800 deduction.  If you were married as of the last day of the year but can still be claimed as a dependent on another taxpayer's income tax return, and you and your spouse filed a joint return, your standard deduction would be the total of your earned income, up to $11,400 for the 2010 tax year. You are never your spouse's dependent. If you were single as of the last day of the year and can be claimed as a dependent on another taxpayer's income tax return, your standard deduction will be limited to the greater of $950 or your total earned income plus $300. The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or. The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,200). Standard deduction increased. The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2014 than it was for 2013. The amount depends on your filing status. You can use the 2014 Standard Deduction Tables in this chapter to figure your standard deduction. If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Earned income defined. Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Standard deduction increased. The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2014 than it was for 2013. The amount depends on your filing status. You can use the 2014 Standard Deduction Tables in this chapter to figur The standard deduction for a taxpayer who can be claimed as a dependent by another taxpayer is based on the amount of her earned income, unearned income and the combination of her earned and unearned income. You are never your spouse's dependent. If you were single as of the last day of the year and can be claimed as a dependent on another taxpayer's income tax return, your standard deduction will be limited to the greater of $950 or your total earned income plus $300.
http://www.taxmap.ntis.gov/taxmap/pub17/p17-101.htm http://www.ehow.com/info_8744541_standard-claimed-dependent-someone-else.html https://www.taxact.com/support/1381/standard-deduction---taxpayer-claimed-as-dependent-on-another-return/ https://www.irs.gov/publications/p501/ar02.html http://budgeting.thenest.com/can-deduct-im-dependent-23076.html http://www.ehow.com/info_8744541_standard-claimed-dependent-someone-else.html https://www.irs.gov/publications/p17/ch20.html https://www.irs.gov/publications/p17/ch20.html http://www.ehow.com/info_8744541_standard-claimed-dependent-someone-else.html
standard deduction if someone can claim you as a dependent