If someone can claim you as a dependent, your 2026 standard deduction is the greater of $1,350 or your earned income plus $450, and it cannot exceed the regular standard deduction for your filing status ($16,100 for a single filer).1IRS. Rev. Proc. 2025-32 That rule kicks in the moment you check the “Someone can claim you as a dependent” box on Form 1040, whether or not the other taxpayer actually claims you. Your filing status stays the same; only the deduction shrinks.
How the Formula Works
Two numbers, whichever is larger:
- $1,350 (the floor), or
- Your earned income plus $450
Then the result is capped at the ordinary standard deduction for your filing status. For a single dependent or one married filing separately, that cap is $16,100 in 2026. A dependent who qualifies as head of household is capped at $24,150.1IRS. Rev. Proc. 2025-32
A teenager with $4,800 in summer wages calculates $4,800 + $450 = $5,250. That beats $1,350, so the standard deduction is $5,250. A dependent with $200 in babysitting money calculates $650, which is under the floor, so the deduction stays at $1,350. A dependent earning $20,000 at a full-time job would compute $20,450, but the $16,100 cap holds the deduction there.
Extra Amount If You Are 65 or Older or Blind
A dependent who is 65 or older or legally blind gets an additional standard deduction on top of the amount produced by the formula. For 2026, the add-on is $2,050 if unmarried and $1,650 if married. Being both 65-plus and blind doubles the add-on.1IRS. Rev. Proc. 2025-32
So a single, blind dependent with $2,900 in wages runs the base calculation ($2,900 + $450 = $3,350), then adds $2,050 for blindness, for a total standard deduction of $5,400.2Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
Only Earned Income Feeds the Formula
The “earned income plus $450” side of the formula uses earned income only. Earned income means pay for work: wages, salaries, tips, professional fees, and taxable scholarship or fellowship amounts. Interest, dividends, capital gains, unemployment compensation, and trust distributions are unearned income and do not raise the deduction above the $1,350 floor.2Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
The difference is bigger than it looks. A dependent with $8,000 in dividends and no job income gets only $1,350 as a standard deduction, leaving $6,650 exposed to tax. The same $8,000 as wages produces an $8,450 deduction and wipes out the tax on that money entirely.
Self-Employment Counts as Earned Income
Freelance work, gig income, and small-business profit count as earned income for the standard deduction. You use net self-employment earnings (revenue minus business expenses), then add any wages. A dependent with $7,000 in wages and a $3,000 business loss uses $4,000 as earned income on the worksheet.2Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
Self-employment carries its own filing rule that overrides the general thresholds below. A dependent with $400 or more in net self-employment earnings must file a return and pay self-employment tax for Social Security and Medicare, no matter how small the total income.3Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes)
When a Dependent Has to File
For 2026, a single dependent who is not 65 or older and not blind generally must file if any of the following is true:
- Unearned income over $1,350
- Earned income over $16,100
- Both types, when gross income is more than the larger of $1,350 or earned income (up to $15,650) plus $450
The unearned income threshold tracks the $1,350 floor; the earned income threshold tracks the single filer’s basic standard deduction.2Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information1IRS. Rev. Proc. 2025-32
Dependents who are 65 or older or blind have higher filing thresholds because the additional standard deduction covers more income. A married dependent has one more thing to watch: if your spouse files separately and itemizes, you have to file with as little as $5 in gross income.2Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
Even when filing isn’t required, it’s often worth doing. If federal tax was withheld from your paycheck, a return is the only way to get that money back.
Itemizing Instead
Nothing forces a dependent to take the standard deduction. Itemizing on Schedule A can produce a larger write-off, and the IRS specifically flags itemizing as worth considering when your standard deduction is restricted because another taxpayer can claim you.4Internal Revenue Service. Topic No. 501, Should I Itemize?
Few dependents have the mortgage interest, state tax, or charitable contribution totals to beat even a small standard deduction. But large medical expenses or casualty losses from a federally declared disaster can change the math. Comparing the two takes a few minutes and can save real money.