Benjamin, age 16, is claimed as a dependent by his parents.During 2019, he earned $850 at a car wash.Benjamin's standard deduction is $1,450 ($1,100 + $350).

Question

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For 2019, the standard deduction for a single individual who can be claimed as a dependent by another taxpayer is the greater of $1,100 or the individual's earned income plus $350, but not to exceed the regular standard deduction amount for an unclaimed single individual, which was $12,200 for 2019. Therefore, Benjamin's standard deduction would be his earned income ($850) plus $350, totaling $1,200, not $1,450.

Benjamin, Age 16, Is Claimed as a Dependent by His