{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/standard-deduction-dependent",
 "label": "Standard deduction for an individual claimable as a dependent, § 63(c)(5) — cannot exceed the greater of this amount or $450 plus earned income",
 "value": 1350,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "§ 3.14(2) Dependent. … cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual's earned income.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:750abc0261a0b1080467d12f6ce65aceff59662e2922be178d7d53e92e6c24a7",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..MZC6MFY_ULRhAvjtYf5Nm6V7eJEZm-Go9M_EBzE4dYlx1-1Z0ommGKuGYx8Oqb8fDB2fTS3dfD_iY6qnRppeCQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/income-tax/standard-deduction-dependent",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}