学生作为dependent 在家长税表上。学生自己单独报税,税表说明是这样写的:
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).
然后今年Standard Deduction for—Single or Married filing separately, $13,850
所以就是说,如果娃挣的钱加 $400 超过了 $13850,那就按$13850算 standard deduction?
这实际上等于娃被爹妈claim 了一次,然后实际上自己又claim 了一个Standard Deduction了?