Standard Deduction For Dependents 2025. The basic standard deduction is capped for people who can be claimed as a dependent on someone else’s tax return. Other qualified relative dependents may result in a tax credit up to.
50,000 or the amount of salary, whichever is lower; For 2025, the credit applies to a percentage of expenses up to $3,000 for one dependent and $6,000 for two or more dependents, with the percentage based on adjusted.