How do dependents calculate their 2025 standard deduction amount?

1. The basic rule: “Greater of $1,350 or earned income + $450” — how it reads in statute

The IRS states plainly that when another taxpayer can claim someone as a dependent, the dependent’s standard deduction for 2025 is limited to the greater of $1,350, or the dependent’s earned income plus $450, but the total “can’t be more than the basic standard deduction for your filing status” (IRS Topic No. 551) ^[1]. This is the controlling calculation rule repeated across tax guides and reporting about 2025 changes (Kiplinger; Bankrate) ^{[4] [5]}.

2. What “earned income” means and why it matters for the math

“Earned income” in this context means wages, salaries, tips and other compensation received for services — in other words, income reported on W‑2s or net earnings from self‑employment — because the dependent formula explicitly ties the deduction to earned income plus $450; unearned income (interest, dividends) doesn’t inflate the calculation for this particular standard‑deduction floor (the IRS Topic explanation and practitioner summaries reiterate the earned income trigger for the formula) ^{[1] [6]}.

3. The cap: don’t exceed the basic standard deduction for your filing status

Even if earned income plus $450 would produce a number larger than the full standard deduction for your filing status, the dependent’s deduction is capped at that full standard deduction amount (IRS Topic No. 551) ^[1]. For 2025, commonly quoted full standard deduction amounts include $15,750 for single filers (and married filing separately), $23,625 for head of household, and $31,500 for married filing jointly — figures that appear in widely used tax guides summarizing IRS and recent law changes (NerdWallet; IRS release describing 2025 adjustments) ^{[2] [3]}. Analysts and tax software providers use those caps when computing dependent deductions (eFile; TurboTax summaries) ^{[6] [7]}.

4. Worked examples to make the calculation concrete

If a dependent’s earned wages in 2025 were $700, the earned‑income formula gives $700 + $450 = $1,150, but because the rule takes the greater of that result and $1,350, the dependent’s 2025 standard deduction would be $1,350 (example pattern shown in preparer guidance) ^[6]. If a dependent earned $5,000, the formula yields $5,450, which is greater than $1,350, so $5,450 becomes the deduction — provided it does not exceed the taxpayer’s filing‑status standard deduction cap ^[1].

5. Special cases: age, blindness, and temporary bonus amounts

Dependents who are age 65 or older or blind may qualify for additional standard deduction amounts; IRS materials and the 2025 guidance describe extra standard deduction components for age and blindness that can increase a taxpayer’s overall standard deduction, though certain phase‑outs and rules apply and the dependent‑status cap remains relevant (IRS Topic and Publication references) ^{[1] [3]}. Separately, recent legislation created temporary “bonus” amounts for older taxpayers that reporters note will affect some filers’ totals for 2025–2028; practitioners caution reading the IRS releases and instructions to determine whether and how those extras apply ^{[3] [8]}.

6. Practical note: software, withholding and documentation

Most tax software and preparers apply the dependent formula automatically and will enforce the cap against the filing‑status standard deduction, but taxpayers should still know their earned income and confirm the result because the dependent rule can determine whether a dependent needs to file to claim withheld taxes or refunds (IRS Publication guidance and tax‑prep firms’ notes) ^{[6] [9]}. Where guidance or reporting diverges on exact dollar tables, default to the IRS Topic and Revenue Procedure for the official figures and consult Publication 501 or a tax professional for unusual situations ^{[1] [3]}.