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So son is a full time college stud. We claim him as a depend. He has side job & received 1099misc for $12,389.00. Can he claim standard $12,000 deduction? Turbotax is showing yes but he still owes $1800.00? In addition he has mileage expenses that reduce his income even further but turbo tax is STILL showing he owes $1800.00. Can this be correct? Thank you so much!!