The standard deduction is a specific dollar amount that reduces the amount of income
on which you’re taxed. Your standard deduction consists of the sum of the basic
standard deduction and any additional standard deduction amounts for age and/or
blindness. In general, the standard deduction is adjusted each year for inflation and
varies according to your filing status, whether you’re 65 or older and/or blind, and
whether another taxpayer can claim you as a dependent. The standard deduction isn’t
available to certain taxpayers. You can’t take the standard deduction if you itemize
your deductions.

Additional Standard Deduction

You’re allowed an additional deduction if you’re age 65 or older at the end of the tax
year. You’re considered to be 65 on the day before your 65th birthday. You’re allowed
an additional deduction for blindness if you’re blind on the last day of the tax year. For
example, a single taxpayer who is age 65 and blind would be entitled to a basic
standard deduction and an additional standard deduction equal to the sum of the
additional amounts for both age and blindness.

Dependents

If you can be claimed as a dependent by another taxpayer, your standard deduction
for 2022 is limited to the greater of: (1) $1,150, or (2) your earned income plus $400 (but
the total can’t be more than the basic standard deduction for your filing status).
Certain taxpayers aren’t entitled to the standard deduction:

1. A married individual filing as married filing separately whose spouse itemizes
   deductions.
2. An individual who was a nonresident alien or dual status alien during the year
   (see below for certain exceptions).
3. 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.
4. An estate or trust, common trust fund, or partnership.

However, certain individuals who were nonresident aliens or dual status aliens during
the year may take the standard deduction in the following cases:

• A nonresident alien who is married to a U.S. citizen or resident alien at the end of
  the tax year and makes a joint election with his or her spouse to be treated as a U.S. resident for the entire tax year;
• A nonresident alien at the beginning of the tax year who is a U.S. citizen or
  resident by the end of the tax year, is married to a U.S. citizen or resident at the end of such tax year, and makes a joint election with his or her spouse to be treated as a U.S. resident for the entire tax year; and
• Students and business apprentices who are residents of India and are eligible for benefits under paragraph 2 of Article 21 (Payments Received by Students and Apprentices) of the United States-India Income Tax Treaty.

Topic No. 551 Standard Deduction Internal Revenue Service. Available at:
https://www.irs.gov/es/taxtopics/tc551