spouse (as defined in section 2(a)), (B) $18,630 in the case of a head of household (as defined in section 2(b)), and (C) $14,590 in the case of an individual— (i) who is not married and who is not a surviving spouse or head of household, or (ii) who is a married individual filing a separate return. (3) Additional standard deduction For purposes of paragraph (1), the additional standard deduction is $6,290 for each dependent (as defined in section 152) who is described in section 151(c) for the taxable year and who is not required to file a return for such taxable year. (c) Retirement distributions For purposes of subsection (a), the term retirement distribution means any distribution from— (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (2) an annuity plan described in section 403(a), (3) an annuity contract described in section 403(b), (4) an individual retirement account described in section 408(a), (5) an individual retirement annuity described in section 408(b), (6) an eligible deferred compensation plan (as defined in section 457), (7) a governmental plan (as defined in section 414(d)), or (8) a trust described in section 501(c)(18). Such term includes any plan, contract, account, annuity, or trust which, at any time, has been determined by the Secretary to be such a plan, contract, account, annuity, or trust. (d) Income of certain children For purposes of this subtitle— (1) an individual’s taxable income shall include the taxable income of each dependent child of such individual who has not attained age 14 as of the close of such taxable year, and (2) such dependent child shall have no liability for tax imposed by section 1 with respect to such income and shall not be required to file a return for such taxable year. (e) Inflation adjustment (1) In general In the case of any taxable year beginning in a calendar year after 2017, each dollar amount contained in subsection (b) shall be increased by an amount determined by the Secretary to be equal to— (A)