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us/statute/26/63/c/5 — Limitation on basic standard deduction in the case of certain dependents · Axiom

Limitation on basic standard deduction in the case of certain dependents

5 rules0 of 2 subsections

In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of—

(A) $500, or

(A)#

$500, or

(B)#

the sum of $250 and such individual’s earned income.

in view

Whole section

Encodings · 5

exemption_individual_of_another_tax_unit26 USC § 63 (c)(5) · data_relation

name: exemption_individual_of_another_tax_unit
kind: data_relation
data_relation:
  predicate: exemption_individual_of_another_tax_unit
  arity: 2
  arguments:
    - TaxUnit
    - Person

dependent_basic_standard_deduction_statutory_floor_amount26 USC § 63 (c)(5) · parameter

IRC section 63(c)(5)(A)

name: dependent_basic_standard_deduction_statutory_floor_amount
kind: parameter
dtype: Money
unit: USD
source: IRC section 63(c)(5)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: the greater of— (A) $500
versions:
  - effective_from: '2026-01-01'
    formula: '500'

dependent_basic_standard_deduction_statutory_earned_income_addition_amount26 USC § 63 (c)(5) · parameter

IRC section 63(c)(5)(B)

name: dependent_basic_standard_deduction_statutory_earned_income_addition_amount
kind: parameter
dtype: Money
unit: USD
source: IRC section 63(c)(5)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: (B) the sum of $250 and such individual’s earned income.
versions:
  - effective_from: '2026-01-01'
    formula: '250'

dependent_basic_standard_deduction_limitation_applies26 USC § 63 (c)(5) · derived

IRC section 63(c)(5)

name: dependent_basic_standard_deduction_limitation_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: IRC section 63(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: >-
            In the case of an individual with respect to whom a deduction under
            section 151 is allowable to another taxpayer for a taxable year
            beginning in the calendar year in which the individual’s taxable
            year begins
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_individual_eligible
          output: exemption_individual_eligible
          hash: >-
            sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
versions:
  - effective_from: '2026-01-01'
    formula: >-
      count_where(exemption_individual_of_another_tax_unit,
      exemption_individual_eligible) > 0

dependent_basic_standard_deduction_statutory_limit26 USC § 63 (c)(5) · derived

IRC section 63(c)(5)

name: dependent_basic_standard_deduction_statutory_limit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: IRC section 63(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: >-
            the basic standard deduction applicable to such individual for such
            individual’s taxable year shall not exceed the greater of— (A) $500,
            or (B) the sum of $250 and such individual’s earned income.
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: the greater of— (A) $500
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: (B) the sum of $250 and such individual’s earned income.
versions:
  - effective_from: '2026-01-01'
    formula: >-
      max(dependent_basic_standard_deduction_statutory_floor_amount,
      dependent_basic_standard_deduction_statutory_earned_income_addition_amount
      + earned_income)

▸rulespec code

Shown source

statutes/26/63/c/5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

Data relation exemption_individual_of_another_tax_unit

#exemption_individual_of_another_tax_unit

Data Relation

predicate: exemption_individual_of_another_tax_unit
arity: 2

- name: exemption_individual_of_another_tax_unit
  kind: data_relation
  data_relation:
    predicate: exemption_individual_of_another_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

dependent_basic_standard_deduction_statutory_floor_amount

Parameter

source: IRC section 63(c)(5)(A)

- name: dependent_basic_standard_deduction_statutory_floor_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: the greater of— (A) $500
  versions:
    - effective_from: '2026-01-01'
      formula: '500'

dependent_basic_standard_deduction_statutory_earned_income_addition_amount

Parameter

source: IRC section 63(c)(5)(B)

- name: dependent_basic_standard_deduction_statutory_earned_income_addition_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: (B) the sum of $250 and such individual’s earned income.
  versions:
    - effective_from: '2026-01-01'
      formula: '250'

dependent_basic_standard_deduction_limitation_applies

Derived

source: IRC section 63(c)(5)

- name: dependent_basic_standard_deduction_limitation_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: IRC section 63(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of an individual with respect to whom a deduction under section 151 is
              allowable to another taxpayer for a taxable year beginning in the calendar year in
              which the individual’s taxable year begins
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(exemption_individual_of_another_tax_unit, exemption_individual_eligible) > 0

dependent_basic_standard_deduction_statutory_limit

Derived

source: IRC section 63(c)(5)

- name: dependent_basic_standard_deduction_statutory_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction applicable to such individual for such individual’s
              taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and
              such individual’s earned income.
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: the greater of— (A) $500
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: (B) the sum of $250 and such individual’s earned income.
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(dependent_basic_standard_deduction_statutory_floor_amount,
        dependent_basic_standard_deduction_statutory_earned_income_addition_amount + earned_income)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151

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Limitation on basic standard deduction in the case of certain dependents

5 rules0 of 2 subsections

Official source

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(A) $500, or

(A)#

$500, or

(B)#

the sum of $250 and such individual’s earned income.

in view

Whole section

Encodings · 5

exemption_individual_of_another_tax_unit26 USC § 63 (c)(5) · data_relation

name: exemption_individual_of_another_tax_unit
kind: data_relation
data_relation:
  predicate: exemption_individual_of_another_tax_unit
  arity: 2
  arguments:
    - TaxUnit
    - Person

dependent_basic_standard_deduction_statutory_floor_amount26 USC § 63 (c)(5) · parameter

IRC section 63(c)(5)(A)

name: dependent_basic_standard_deduction_statutory_floor_amount
kind: parameter
dtype: Money
unit: USD
source: IRC section 63(c)(5)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: the greater of— (A) $500
versions:
  - effective_from: '2026-01-01'
    formula: '500'

dependent_basic_standard_deduction_statutory_earned_income_addition_amount26 USC § 63 (c)(5) · parameter

IRC section 63(c)(5)(B)

name: dependent_basic_standard_deduction_statutory_earned_income_addition_amount
kind: parameter
dtype: Money
unit: USD
source: IRC section 63(c)(5)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: (B) the sum of $250 and such individual’s earned income.
versions:
  - effective_from: '2026-01-01'
    formula: '250'

dependent_basic_standard_deduction_limitation_applies26 USC § 63 (c)(5) · derived

IRC section 63(c)(5)

name: dependent_basic_standard_deduction_limitation_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: IRC section 63(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: >-
            In the case of an individual with respect to whom a deduction under
            section 151 is allowable to another taxpayer for a taxable year
            beginning in the calendar year in which the individual’s taxable
            year begins
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_individual_eligible
          output: exemption_individual_eligible
          hash: >-
            sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
versions:
  - effective_from: '2026-01-01'
    formula: >-
      count_where(exemption_individual_of_another_tax_unit,
      exemption_individual_eligible) > 0

dependent_basic_standard_deduction_statutory_limit26 USC § 63 (c)(5) · derived

IRC section 63(c)(5)

name: dependent_basic_standard_deduction_statutory_limit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: IRC section 63(c)(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: >-
            the basic standard deduction applicable to such individual for such
            individual’s taxable year shall not exceed the greater of— (A) $500,
            or (B) the sum of $250 and such individual’s earned income.
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: the greater of— (A) $500
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/63
          excerpt: (B) the sum of $250 and such individual’s earned income.
versions:
  - effective_from: '2026-01-01'
    formula: >-
      max(dependent_basic_standard_deduction_statutory_floor_amount,
      dependent_basic_standard_deduction_statutory_earned_income_addition_amount
      + earned_income)

▸rulespec code

Shown source

statutes/26/63/c/5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

Data relation exemption_individual_of_another_tax_unit

#exemption_individual_of_another_tax_unit

Data Relation

predicate: exemption_individual_of_another_tax_unit
arity: 2

- name: exemption_individual_of_another_tax_unit
  kind: data_relation
  data_relation:
    predicate: exemption_individual_of_another_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

dependent_basic_standard_deduction_statutory_floor_amount

Parameter

source: IRC section 63(c)(5)(A)

- name: dependent_basic_standard_deduction_statutory_floor_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: the greater of— (A) $500
  versions:
    - effective_from: '2026-01-01'
      formula: '500'

dependent_basic_standard_deduction_statutory_earned_income_addition_amount

Parameter

source: IRC section 63(c)(5)(B)

- name: dependent_basic_standard_deduction_statutory_earned_income_addition_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: (B) the sum of $250 and such individual’s earned income.
  versions:
    - effective_from: '2026-01-01'
      formula: '250'

dependent_basic_standard_deduction_limitation_applies

Derived

source: IRC section 63(c)(5)

- name: dependent_basic_standard_deduction_limitation_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: IRC section 63(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of an individual with respect to whom a deduction under section 151 is
              allowable to another taxpayer for a taxable year beginning in the calendar year in
              which the individual’s taxable year begins
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(exemption_individual_of_another_tax_unit, exemption_individual_eligible) > 0

dependent_basic_standard_deduction_statutory_limit

Derived

source: IRC section 63(c)(5)

- name: dependent_basic_standard_deduction_statutory_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction applicable to such individual for such individual’s
              taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and
              such individual’s earned income.
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: the greater of— (A) $500
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: (B) the sum of $250 and such individual’s earned income.
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        max(dependent_basic_standard_deduction_statutory_floor_amount,
        dependent_basic_standard_deduction_statutory_earned_income_addition_amount + earned_income)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151