There are special rules for dependents. The following is from the MN instructions. page 12.
https://www.revenue.state.mn.us/Forms_and_Instructions/m1_inst_18.pdf
Dependents:
If you are a dependent, your standard deduction is one of the following, whichever is greater:
•$1,050
•Your earned income (such as wages,
taxable scholarships and grants, tips,
and self-employment earnings) plus
$350
Your standard deduction cannot exceed
the standard deduction for your filing
status and situation.
