Research ReportCRS ReportVersion 4
RS20072
Standard Deduction and Personal/Dependency Amounts for Children Age 14 and Over or Students
Published Jun 28, 2006Updated Jun 20, 2025
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What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.