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Income Tax Planning
Chapter 3: Fundamentals of Income Tax/STANDARD DEDUCTION OF A DEPENDENT
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 3: Fundamentals of Income Tax

STANDARD DEDUCTION OF A DEPENDENT

01.Core Concepts

• A taxpayer who is a dependent of another will have a limited standard deduction, equal to the greater of: • $1,350 in 2026,o r • $450 in 2026 plus earned income (but not exceeding normal standard deduction) • If age 65+ or blind, can still use additional standard deduction amounts.