Final answer:
The answer is True; special rules apply to the standard deduction for dependents on someone else's tax return, often limiting the deduction amount.
Step-by-step explanation:
Special rules indeed apply to the standard deduction of an individual who can be claimed as a dependent on another person's tax return. The answer to the question is a) True. These rules may limit the amount of standard deduction a dependent can claim on their income tax return. Often, the deduction for a dependent is capped at a certain amount or limited to the amount of the standard deduction for a single taxpayer, whichever is smaller. This is important to consider when dependents are filing their tax returns.