Artículo Persons not eligible for the standard deduction.. Persons not eligible for the standard deduction.

id="en_US_2025_publink1000173004"> Persons not eligible for the standard deduction. Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on their return; You are filing a tax return for a short tax year because of a change in your annual accounting period; or You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a nonresident and resident alien during the year. If you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the year, you can choose to be treated as a U.S. resident. (See Pub. 519.) If you make this choice, you can take the standard deduction. . If you can be claimed as a dependent on another person’s return (such as your parents’ return), your standard deduction may be limited. See Standard Deduction for Dependents , later. . Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 502 Medical and Dental Expenses 526 Charitable Contributions 530 Tax Information for Homeowners 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses 936 Home Mortgage Interest Deduction 970 Tax Benefits for Education Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether another taxpayer can claim you as a dependent. Generally, the standard deduction amounts are adjusted each year for inflation. The standard deduction amounts for most people are shown in Table 10-1 . Decedent's final return. The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. However, if the decedent wasn't 65 or older at the time of death, the higher standard deduction for age can't be claimed. Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and don't itemize deductions, you are entitled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2025 if you were born before January 2, 1961. Use Table 10-2 to figure the standard deduction amount. Death of a taxpayer. If you are preparing a return for someone who died in 2025, read this before using Table 10-2 or Table 10-3 . Consider the taxpayer to be 65 or older at the end of 2025 only if they were 65 or older at the time of death. Even if the taxpayer was born before January 2, 1961, they are not considered 65 or older at the end of 2025 unless they were 65 or older at the time of death. A person is considered to reach age 65 on the day before their 65th birthday. Higher Standard Deduction for Blindness If you are blind on the last day of the year and you don't itemize deductions, you are entitled to a higher standard deduction. Not totally blind. If you aren't totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You can't see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less.