An individual who is eligible to be claimed as a dependent on another's return and has $1,000 of earned income may claim a standard deduction of $1,350.

Name: An individual who is eligible to be claimed as a dependent on another's return and has $1,000 of earned income may claim a standard deduction of $1,350.
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An individual who is eligible to be claimed as a dependent on another's return and has earned income may claim the higher standard deduction of $1,350.

An Individual Who Is Eligible to Be Claimed as a Dependent