學生作為dependent 在家長稅表上。學生自己單獨報稅,稅表說明是這樣寫的:
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2023 is limited to the greater of: (1) $1,250, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).
然後今年Standard Deduction for—Single or Married filing separately, $13,850
所以就是說,如果娃掙的錢加 $400 超過了 $13850,那就按$13850算 standard deduction?
這實際上等於娃被爹媽claim 了一次,然後實際上自己又claim 了一個Standard Deduction了?