Updated October 29, 2026. Quick answer: Worksheet 1-2 in Publication 505 (2026) is the exemption from withholding test for a dependent who is 65 or older or blind. It builds a limit from earned income plus $450 (bounded by $1,350 and $16,100) and an added amount from a short table, then compares that limit with total expected income.
More on the 2027 tax figures: the qualifying relative gross income limit for 2027.
What this worksheet is for
“Use this worksheet only if, for 2026, you are a dependent and if, for 2025, you had a right to a refund of all federal income tax withheld because you had no tax liability.” A person who is not a dependent uses Worksheet 1-1. The publication gives the same warning for both worksheets: “Don’t use either worksheet if you will itemize deductions or claim tax credits on your 2026 return.”
The eight lines
| Line | What it asks |
|---|---|
| 1 | “Enter your expected earned income plus $450” |
| 2 | “Minimum amount”, printed as $1,350 |
| 3 | “Compare lines 1 and 2. Enter the larger amount” |
| 4 | Limit, printed as 16,100 |
| 5 | “Compare lines 3 and 4. Enter the smaller amount” |
| 6 | “Enter the appropriate amount from the following table” |
| 7 | “Add lines 5 and 6. Enter the result” |
| 8 | “Enter your total expected income” |
The line 6 table
The table at line 6 is organised by filing status and prints these additional amounts. For a single dependent, one of 65 or older or blind adds $2,050 and both add $4,100. For married filing separately, one adds $1,650 and both add $3,300. They are the same additional amounts as Form 1040-ES (2026) prints for the standard deduction, which lists $4,100 for an unmarried individual who is both 65 or older and blind.
How it ends
“You can claim exemption from withholding if line 7 is equal to or more than line 8.” “You can’t claim exemption from withholding if line 8 is more than line 7.” The claim itself is made on Form W-4: the 2026 form says to check the exempt box and complete Steps 1(a), 1(b) and 5 only.
An example with invented numbers
Illustration, not an IRS example. A single dependent who is 65 expects $6,000 of earned income and $8,000 of total income.
| Line | Entry | Amount |
|---|---|---|
| 1 | Expected earned income plus $450 (earned income 6,000 is invented) | $6,450 (computed) |
| 2 | Minimum amount | $1,350 |
| 3 | Larger of lines 1 and 2 | $6,450 |
| 4 | Limit | $16,100 |
| 5 | Smaller of lines 3 and 4 | $6,450 (computed) |
| 6 | Single, 65 or older (or blind), from the table | $2,050 |
| 7 | Line 5 plus line 6 | $8,500 (computed) |
| 8 | Total expected income (invented) | $8,000 |
| Result | Line 7 is $8,500 and is equal to or more than line 8 at $8,000 | Exemption allowed |
Line 3 is the larger of $6,450 and $1,350, which is $6,450. Line 5 is the smaller of $6,450 and $16,100 and is $6,450. Adding the $2,050 from the table gives $8,500 and that is not less than the $8,000 on line 8, so this person passes.
Edition
This page reads Publication 505 (2026), Tax Withholding and Estimated Tax, “For use in 2026”, the file irs.gov served on 2026-10-29 (sha256 in the kit data). Worksheet numbers and line numbers belong to that edition, so check the number printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Entering earned income alone on line 1. The line asks for expected earned income plus $450.
- Skipping the compare steps. Lines 3 and 5 pick the larger of line 1 and the minimum, then the smaller of that and the limit.
- Using this sheet when you are not a dependent. Use Worksheet 1-1 instead.
- Reading a pass as a filing waiver. A person can be exempt from withholding and still have to file a return.
Related: the standard deduction worksheet for dependents, Form W-4, and the 2026 standard deduction.
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Answer againSources
- Publication 505 (2026), Tax Withholding and Estimated Tax: https://www.irs.gov/pub/irs-pdf/p505.pdf
- Form W-4 (2026), Employee’s Withholding Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf
- 2026 Form 1040-ES, Estimated Tax for Individuals (with instructions): https://www.irs.gov/pub/irs-pdf/f1040es.pdf
Read from the IRS documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.