If you can be claimed as a dependent on another person's return, your standard deduction may be limited. For further information on the additional standard deduction for the blind or elderly, and the limit for dependents, see Topic 551 . When a married couple files separate returns and one spouse can and does itemize deductions, the other spouse may not claim the standard deduction and must also itemize. Some taxpayers are not eligible for the standard deduction. They include nonresident aliens, dual-status aliens, and individuals who file returns for periods of less than 12 months.
Special rules apply to U.S. citizens with excludable income from U.S. possessions.
You may be subject to a limit on some of your itemized deductions. This limit applies to all your itemized deductions except medical and dental expenses, casualty and theft losses, gambling losses, and investment interest.