databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Standard deduction for an individual claimable as a dependent, § 63(c)(5) — cannot exceed the greater of this amount or $450 plus earned income

1350 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

§ 3.14(2) Dependent. … cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual's earned income.
key
us/income-tax/standard-deduction-dependent
value
1350 USD/year
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
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
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/standard-deduction-dependent?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/standard-deduction-dependent

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "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/facts/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"
  }
}