14070: Taxpayer or Spouse is Dependent of Another (Drake17 and prior)

When the taxpayer or spouse is, or could be, claimed as a dependent on another person's tax return, you can indicate this by checking Dependent of another on federal screen 1 Name and Address. When this box is marked, a taxpayer cannot claim exemptions for dependents, the personal exemption amount is disallowed, and the standard deduction is generally limited to the greater of $1,050, or the individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,300).

For more information, see Publication 501 for more information.