For 2023, which of the following statements about the higher additional standard deduction is false?

The statement regarding the higher additional standard deduction for a dependent being claimable is false. In tax law, a dependent is not eligible to receive the higher standard deduction that is available for taxpayers who qualify based on their own age or disability; instead, dependents generally have a much lower standard deduction limit, which is effectively tied to their earned income.

This distinction aligns with the purpose of the standard deduction, which is designed to provide tax relief to individuals based on their filing status, age, or certain disability conditions. Those who do not file their own tax return, like dependents, are treated differently under the tax system, reflecting the ability of the taxpayer to maintain their income versus individuals whose income is reported by someone else. Hence, while the standard deduction can be beneficial to taxpayers, the qualifications for dependents do not allow them the same higher deduction that individuals can claim based on their circumstances.

The other statements accurately describe the tax law: married couples filing jointly can indeed take advantage of a higher deduction, taxpayers over 65 receive an increased deduction amount, and these amounts are adjusted for inflation to reflect changes in the cost of living annually.