Katrina, age 16, is claimed as a dependent by her parents. During 2017, she earned $5,600 as a checker at a grocery store. Her standard deduction is $5,950 ($5,600 earned income + $350).

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For a dependent, the standard deduction is the greater of $1,050 or the sum of their earned income plus $350, up to the standard deduction limit for a single filer. In 2017, this calculation would result in a standard deduction of $5,950 for Katrina.

Katrina, Age 16, Is Claimed as a Dependent by Her