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Education
Good question. Scholarships are actually a hybrid type of income. For most purposes taxable scholarship is unearned income. But, for the purpose of calculating a dependent's standard deduction, scholarship money is treated as earned income. A dependent's standard deduction is his earned income + $350 (minimum $1100, maximum $12,550).
In your case, no return or filing is necessary.
PS. The standard deduction is adjusted each year for inflation. $12,400 was the 2020 max.
‎February 26, 2022
12:32 PM