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New Member
posted May 31, 2019 10:08:17 PM

Why is the standard deduction on my son's tax return NOT $6,300?

I claim my son as a dependent but I file a tax return for him because he had about $1,500 income and distribution from college funds.  TurboTax says his standard deduction is $1907.  This does not make sense.  I don't know where the number came from.  He has no itemized deduction so this is not a mistake in choosing the wrong deduction method.  How do I fix it?

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Expert Alumni
May 31, 2019 10:08:19 PM

There is nothing to fix. The standard deduction for a person who can be claimed as a dependent on another person's tax return is generally limited to the greater of $1,050 or the individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,300). 

For more information, please see page 24 of IRS Pub 501: Exemptions, Standard Deduction, and Filing Information.

1 Replies
Expert Alumni
May 31, 2019 10:08:19 PM

There is nothing to fix. The standard deduction for a person who can be claimed as a dependent on another person's tax return is generally limited to the greater of $1,050 or the individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,300). 

For more information, please see page 24 of IRS Pub 501: Exemptions, Standard Deduction, and Filing Information.