My 22 year old son earned around 23k in wages (w2) last year
By "last year" I am assuming you mean 2021.
and i claim him as a dependent on my return.
I also assume that your son was a full time student at an accredited institution for at least one semester that started during the 2021 tax year. If he was not a full time student, then you can not claim him as a dependent since his earnings were more than $4,300.
How much of a standard deduction should he take? it says the greater of $1100 or earned income + $350, in this case I believe he would just take the standard deduction of $12,550 but i used the IRS calculator and it says he will claim the $1,100 in standard deduction? very confused
Sounds to me like you entered something incorrectly in the IRS calculator. His standard deduction will be either:
a: $1,100
b: the amount of his earned income, plus $350
c: A maximum of $12,550
WHICHEVER IS GREATER
In his case, since he earned $23,000 the "greater" amount is $12,550. That will be his standard deduction.
