He did the 1040X amended return with 0 for the Standard Deduction? IRS Pub 501 is right. How much income did he have? What kind? W2 or 1099Misc?
The Standard Deduction for an individual for whom an exemption can be claimed on another person's tax return is limited to the greater of:
…..$1,100 or
…..Your earned income for the year + $350 (up to the max of 12,000)
So he would get a minimum of $1,100 up to the max of 12,200.
