Standard Deduction for Dependents in 2026
For 2026, a person who can be claimed as another taxpayer's dependent generally has a standard deduction equal to the greater of $1,350 or earned income plus $450, limited by the ordinary standard deduction for the filing status.
Timeline
- 2025-10-09: The IRS announced inflation-adjusted tax amounts for 2026.
- 2026-01-01 to 2026-12-31: The dependent standard-deduction formula applies to tax year 2026.
- 2027 filing season: Dependents generally report 2026 income on returns filed in 2027 when a return is required.
For tax year 2026, the standard deduction for a person who can be claimed as a dependent by another taxpayer generally cannot exceed the greater of $1,350 or the dependent's earned income plus $450. That result is also limited by the regular standard-deduction amount for the dependent's filing status. For a single filer in 2026, the regular standard deduction is $16,100. [1][2]
The rule applies when a person can be claimed as someone else's dependent, even if the other taxpayer does not ultimately claim that person on the filed return. Dependency itself follows detailed IRS tests involving relationships, age, residence, support and other facts. The deduction calculation should therefore begin by establishing whether the person may be claimed under the rules for that tax year. [1]
Earned income generally means compensation from work, such as wages, salaries, tips and net earnings from self-employment. Interest, ordinary dividends and many investment distributions are unearned income, so they do not increase the earned-income-plus-$450 side of this formula. A dependent with no earned income would generally start with the $1,350 minimum for 2026, subject to the rest of the return rules. [1]
Consider a single dependent with $5,000 of wages and no other complication. Earned income plus $450 equals $5,450, which is greater than $1,350 and below the $16,100 regular single-filer cap, so the formula produces a $5,450 standard deduction. If earned income were $20,000, the formula would reach the regular cap rather than allowing a $20,450 deduction. [1][2]
The standard deduction is part of calculating taxable income; it is not a universal test for whether the dependent must file a return. Filing requirements can depend on earned income, unearned income, gross income, self-employment earnings and special taxes. A dependent with investment income or self-employment income may need to file even when a quick comparison with the standard deduction appears to suggest otherwise. [1]
A dependent who is age 65 or older or blind may qualify for an additional standard-deduction amount under the applicable rules. Revenue Procedure 2025-32 lists a 2026 additional amount of $1,650, increased to $2,050 for an unmarried person who is not a surviving spouse. The return instructions should be used to determine whether the condition and filing-status requirements are satisfied. [1]
To check a dependent's 2026 deduction, identify the filing status, confirm dependency eligibility, separate earned from unearned income, apply the greater-of formula and then apply the regular cap and any permitted age-or-blindness addition. Because filing thresholds and special rules can interact, use the final IRS Form 1040 instructions and Publication 501 for the 2026 return or seek qualified tax help for a consequential decision. [1][2]
Sources
- IRS Revenue Procedure 2025-32 — 2026 standard-deduction amounts
- IRS — Tax inflation adjustments for tax year 2026