Does the single standard deduction apply to income not reported on a W2

[Texas Roger]

The standard deduction is subtracted from total adjusted gross income regardless of source. However, it does not reduce the amount of self employment tax that you must pay if you have self employment income.

[Ashby]

Yes, it does. However, the standard deduction does not eliminate income subject to self-employment tax.

[Hal_Al]

The standard deduction is subtracted from total adjusted gross income regardless of source. However, for people who can be claimed as a dependent by somebody else, the standard deduction is, indeed, calculated on your earned income (W-2 wages and self employment or taxable scholarship).

For dependents, your standard deduction is limited to the higher of  $1050 or your earned income + $350 (but not more than $12,000).