Page 12 - Tax Planning Tips - Individuals

Common errors to avoid

STOP

Standard Deduction I

Taxpayers who can't use the standard

deduction include:
•A married individual filing as married

filing separately whose spouse itemizes

deductions. R
•An individual who files a tax return for

a period of less than 12 months. This

could be due to a change in their
annual accounting period. S

•An individual who was a nonresident

alien or a dual-status alien during the
year. However, nonresident aliens who

are married to a U.S. citizen or resident

alien can take the standard deduction
in certain situations.

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