Who Can Not Claim Standard Deduction?

Not all types of taxpayers automatically get the standard deduction. Here is the list of types of taxpayers who can not claim t standard deduction:

1. A married individual filing as married filing separately,  whose spouse itemizes deductions.
2. An individual who was a nonresident alien or dual-status alien during the year. However , this rule has some exceptions . These are:
   1. A nonresident alien spouse of a U.S. citizen or resident alien at the end of the tax year who makes a joint election with his or her spouse to be treated as a U.S. resident for the entire tax year;
   2. A nonresident alien at the beginning of the tax year who is a U.S. citizen or resident by the end of the tax year, is married to a U.S. citizen or resident at the end of such tax year, and makes a joint election with his or her spouse to be treated as a U.S. resident for the entire tax year; and
   3. Students and business apprentices from India who are eligible for benefits under paragraph 2 of Article 21 (Payments Received by Students and Apprentices) of the United States-India Income Tax Treaty.
3. An individual who files a return for a period of fewer than 12 months due to a change in his or her annual accounting period.
4. An estate or trust, common trust fund, or partnership
5. Anyone who claims itemized deductions.