Tax Facts

8522 / What taxpayers are ineligible to use the standard deduction?

The following taxpayers are ineligible for the standard deduction and unless they have itemized deductions, have no available “below-the-line” deductions:

(1) married taxpayers filing separately, if either spouse itemizes,1

(2) non-resident aliens,

(3) taxpayers filing a short year (less than 12 months) return because of a change in their annual accounting period, and

Tax Facts Premium Tools
Calculators
100+ calculators specifically designed to help you easily assist clients with specific planning situations and calculations.
Practice Guidance
Designed to help you discover new ways for which to build and maintain client relationships.
Concepts Illustrated
Specifically designed to help you easily assist clients with specific planning situations and calculations.
Tax Facts Archives
Access to the entire library of Tax Facts dating back to 2012 allowing you to look up the exact tax figures from prior years.