Basic Standard Deduction (Child/Dependent)
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The basic standard deduction for a child, or any individual, who is or could be claimed as a dependent by another taxpayer, is limited to the greater of the following two amounts but not to exceed the regular standard deduction for the year ($14,600 for 2024; $15,000 for 2025).
o The “base amount” which is $1,350 for 2025 (up from $1,300 for 2024), or
o The dependent’s earned income plus the “extra” amount of $450 for 2025 (same as 2024).
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If neither parent is alive on the last day of the year, the child’s tax is at his/her own rate.
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If the child is married and files joint, child is taxed at his/her own rate.,
Note: Both the “base” and “extra” amounts are inflation-adjusted – see table below. Ignore the “earned income limit” column in the table for this calculation.
