Benjamin,age 16,is claimed as a dependent by his parents.During 2015,he earned $850 at a car wash.Benjamin's standard deduction is $1,400 ($1,050 + $350).

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According to the IRS rules, a dependent can only claim a standard deduction of $1,050 or their earned income plus $350, whichever is less. In this case, Benjamin's earned income was $850, therefore his standard deduction would be $1,200 ($850 + $350), not $1,400.

Benjamin,age 16,is Claimed as a Dependent by His Parents