topic Is there a limit to the standard deduction for dependent taxpayer for 2023? in Deductions & credits

Is there a limit to the standard deduction for dependent taxpayer for 2023?

0869211424bd — Tue, 10 Feb 2026 08:54:30 GMT

VolvoGirl — Wed, 31 Jan 2024 22:44:22 GMT

Yes. 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:

…..$1,150 or

…..Your earned income for the year + $400 (but not more than 13,850))

So you would get a minimum of $1,150.

See Table 8 Standard Deduction worksheet for Dependents on Page 26

Or the 1040 worksheet on page 34

VolvoGirl — Wed, 31 Jan 2024 22:47:25 GMT

Update....the new minimum is 1,250 not 1,150.