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Standard Deduction, Eligibility

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There are some taxpayers who are not eligible for the standard deduction. The most common reason that a taxpayer would be required to use itemized deductions is if a couple is filing Married Filing Separate, and the other spouse itemizes deductions. Other reasons include nonresident aliens, dual-status aliens, and individuals who file returns for periods of less than 12 months. For additional information, see IRS Publication 501, Exemptions, Standard Deduction, and Filing Information. This publication is available on the IRS web site.

Tags: federal,form