Standard Deduction for Married Filing Separately US Citizen Over 65 with NRA Spouse Over 65 No ITIN/No US Income

[Zebra Stripe]

 US citizen spouse residing abroad is filing Married Filing Separately.  Spouse of US citizen is non-resident alien (NRA) with no SSN or ITIN, who has no US source income. Both spouses are over 65. Turbo Tax is showing increased standard deduction for both spouses based on age: $12,550 + $1,350 + $1,350 = $15,250.  Is NRA spouse eligible for the additional $1350 deduction amount if that spouse has no SSN/ITIN? Or is the correct standard deduction $13,900?

[LoganathanB]

The correct standard deduction for married filing separately for US citizens over 65 years is $13900.

Another $1350 is to be added if the taxpayer is blind. Please review your personal information.

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Standard deduction