You may not be eligible to take the standard deduction if you meet any of the following conditions, as outlined in IRS Publication 501:
Persons Not Eligible for the Standard Deduction
- Married filing separately and your spouse itemizes deductions — If your spouse chooses to itemize on their return, you cannot claim the standard deduction, even if you are eligible otherwise.
- Filing a short tax year due to a change in annual accounting period — This applies if your tax year is shorter than 12 months due to a change in your accounting method.
- Nonresident or dual-status alien — If you are a nonresident alien for part or all of the year, or a dual-status alien (both resident and nonresident during the year), you are not eligible for the standard deduction. However, if you are married to a U.S. citizen or resident alien and choose to be treated as a resident alien (under Pub. 519), you may be eligible.
Other Situations Where You May Not Be Able to Claim the Standard Deduction
- Dependent status — If someone else can claim you (or your spouse, if filing jointly) as a dependent, your standard deduction is limited. It is generally the greater of $1,350 or your earned income plus $450 (but not more than the regular standard deduction amount). Use Table 8 in Publication 501 to calculate your deduction if you are a dependent.
- Decedent’s final return — If you are filing a final return for a deceased taxpayer, the standard deduction is based on what the decedent would have been entitled to had they lived. However, if the decedent was not 65 or older at death, the higher standard deduction for age cannot be claimed.
When You Might Choose Not to Take It (Even If Eligible)
- Itemizing for state tax benefits — Even if your itemized deductions are less than your standard deduction, you may choose to itemize on your federal return if doing so provides greater tax benefits on your state return. To do this, check the box on line 18 of Schedule A (Form 1040).
Source:
Publication 501
Disclaimer: Always verify your eligibility and calculations with the current IRS forms and instructions, including Form 1040 and its schedules. For complex situations, consult a tax professional or CPA.