Benjamin, age 16, is claimed as a dependent by his parents. During 2017, he earned $850 at a car wash. Benjamin's standard deduction is $1,400 ($1,050 + $350).

Question

Quizplus · Accepted Answer

The standard deduction for a dependent in 2017 is the greater of $1,050 or earned income plus $350, up to the standard deduction for a single filer, which was $6,350 in 2017. Therefore, Benjamin's standard deduction would be $1,200 ($850 + $350), not $1,400.

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