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(2) Dependent. For taxable years beginning in 2021, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,100, or (2) the sum of $350 and the individual's earned income. (3) Aged or blind. For taxable years beginning in 2021, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,350. The additional standard deduction amount is increased to $1,700 if the individual is also unmarried and not a surviving spouse. .17 Cafeteria Plans. For taxable years beginning in 2021, the dollar limitation under § 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $2,750. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $550. .18 Qualified Transportation Fringe Benefit. For taxable years beginning in 2021, the monthly limitation under § 132(f)(2)(A) regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $270. The monthly limitation under § 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $270. .19 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses. For taxable years beginning in 2021, the exclusion under § 135, regarding income from United States savings bonds for taxpayers who pay qualified higher education expenses, begins to phase out for modified adjusted gross income above $124,800 for joint returns and $83,200 for all other returns. The