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Federal law limits the standard deduction. Is the state law the same?

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California law is the same as federal law concerning the standard deduction on the dependent child's tax return.

If your child has investment income only during the calendar year, he or she may claim a maximum of $950 as a standard deduction.

If your child has earned income also, the standard deduction is limited to $950 or the amount of their earned income plus $300, not to exceed the regular standard deduction.