The formulas
- Base = greater of $1,350 or (earned income + $450), not above $16,100
- Add $2,050 for each age 65 or blind box (unmarried)
- Taxable income = earned + unearned - standard deduction
How it works
Rev. Proc. 2025-32 section 4.14 limits the 2026 standard deduction of a person who can be claimed as a dependent to the greater of $1,350 or $450 plus earned income, but not more than the regular standard deduction of $16,100 for a single filer. The additional amount for age or blindness is $2,050 for an unmarried person.
Unearned income above $2,700 of a child under the age tests is taxed under the kiddie tax rules. Use the kiddie tax calculator for that tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
Does a dependent with only interest income get $1,350?
Yes. With no earned income the deduction is $1,350.
Do scholarships count as earned income?
Taxable scholarship and fellowship income counts as earned income for this computation.
Is the cap the same for a dependent head of household?
A dependent cannot file as head of household, so the single cap of $16,100 applies to unmarried dependents.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.