Standard Deduction & Dependent Deduction on State Return when Someone Else Claims as Dependent on Federal

[ChangingK]

For a college student filing a federal and state return with earned income under $10K: 

Parent claiming him as a dependent on both federal and state

Does the student claim an exemption for himself on state and leave dependent section blank?

[JohnB5677]

For both the federal and the state the student can take the standard deduction.  

• There is not an exemption.
• This is regardless if someone else claims them as a dependent.
• The student should indicate that Someone else can claim them as a dependent.

The standard deductions are 

• $13,850 for federal taxes in 2023
• You can look up the state deduction here.  State Income Tax Standard Deductions

Please contact us again with any additional questions.