IRS Publication 554 — Tax Guide for Seniors
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The standard deduction for an individual who can be claimed as a dependent on another person’s tax return is generally limited to the greater of:
• $1,350, or
• The individual’s earned income for the year plus $450 (but not more than the regular standard deduction amount).
However, the standard deduction may be higher if the individual is age 65 or older or blind.
If you (or your spouse if filing jointly) can be claimed as a dependent on someone else’s return, use Worksheet 4-1, if applicable, to determine your standard deduction.
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