Not Eligible for the Standard Deduction
Certain taxpayers aren't entitled to the standard deduction:
A married individual filing as married filing separately whose spouse itemizes deductions
An individual who was a nonresident alien or dual status alien during the year (see below for certain exceptions)
An individual who files a return for a period of less than 12 months due to a change in his or her annual accounting period
An estate or trust, common trust fund, or partnership
"https://www.irs.gov/taxtopics/tc551">https://www.irs.gov/taxtopics/tc551</a>
