The standard deduction is lower for dependent child.
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2024 is limited to the greater of: (1) $1,300, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).
Inherited retirement income is unearned income, and the standard deduction is $1,300.
Please read this IRS document for more information.
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