Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Standard Deduction and Tax Computation

Taxpayers who can be Claimed as Dependents

Taxpayers Who Can Be Claimed as Dependents

The standard deduction is generally lower for an individual who can be claimed as a dependent on another person's tax return. Taxpayers that can be claimed as a dependent must use the Standard Deduction for Dependents Worksheet to determine their standard deduction. The worksheet can be found in the Volunteer Resource Guide, Deductions tab.

All of the rules are included on the standard deduction worksheet for dependents.

During the interview, verify how the taxpayer marked the check box for a dependent being claimed by another taxpayer.

Example

Janet is single, 22, a full-time student, and not blind. Her parents claimed her as a dependent on their current year tax return. She has no itemized deductions, so she will compute her standard deduction using the Standard Deduction Worksheets for Dependents.

Intake and interview sheet question about being claimed as a dependent on another person's tax return.
Standard deduction worksheet for dependents

Standard Deduction for Most People