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Education
Her standard deduction as a dependent would be 6,900 (earned plus $400)
"Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2022 is limited to the greater of: (1) $1,150, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status)."
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February 16, 2023
5:47 AM