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Income Tax Planning
Chapter 3: Fundamentals of Income Tax/SOME TAXPAYERS MUST ITEMIZE DEDUCTIONS
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Chapter Study Session

Chapter 3: Fundamentals of Income Tax

SOME TAXPAYERS MUST ITEMIZE DEDUCTIONS

01.Core Concepts

• A married individual filing separately cannot use the standard deduction if the spouse itemizes deductions. • Nonresident aliens are not permitted to use the standard deduction. • An individual who files a tax return for less than 12 months because of a change in the taxpayer’s annual accounting period is not permitted to use the standard deduction.