Who is not eligible for standard deduction?
Not everyone is eligible for the standard deduction. First, if you decide to itemize, you can’t claim the standard deduction. If you’re married filing separately and your spouse itemizes deductions, you can’t claim a standard deduction.  Additionally, nonresidents or dual status aliens can’t get a standard deduction, except in certain circumstances. Finally, the standard deduction isn’t open to those who file as estates, trusts, or partnerships.