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The standard deduction is a fixed dollar amount a taxpayer can subtract when calculating taxable income, instead of itemizing deductions on Schedule A. The amount generally depends on the taxpayer's filing status. Additional standard deduction amounts may also apply when the taxpayer is age 65 or older and/or blind. 💰 Standard Deduction Amounts Filing Status 2025 2026 Single $15,750 $16,100 Married Filing Separately (MFS) $15,750 $16,100 Head of Household (HOH) $23,625 $24,150 Married Filing Jointly (MFJ) $31,500 $32,200 Qualifying Surviving Spouse (QSS) $31,500 $32,200 🚫 Who Cannot Take the Standard Deduction? The standard deduction is ZERO if the taxpayer: 1. Files MFS and their spouse itemizes deductions. 2. Files a short-period return of less than 12 months because of a change in the taxpayer's annual accounting period. 3. Was a nonresident alien or dual-status alien during the year, unless an applicable exception allows the taxpayer to be treated as a U.S. resident. 🧠 EA Memory Trick: M-S-N M — MFS + spouse itemizes S — Short tax year N — Nonresident/dual-status alien Think: M-S-N = NO Standard Deduction 👨‍👩‍👧 What About Dependents? Being claimed as someone else's dependent does NOT automatically make a taxpayer ineligible for the standard deduction. Instead, a dependent's standard deduction is subject to a special limitation. 2025 & 2026 Dependent Standard Deduction Generally, use the greater of: $1,350 OR Earned income + $450 The result cannot exceed the taxpayer's regular standard deduction. 🧠 EA Memory Shortcut $1,350 vs. Earned Income + $450 ➡️ Take the greater amount ➡️ Apply the regular standard deduction ceiling ✏️ Example A single dependent earns $5,000 in wages. Step 1 — Add $450 to earned income $5,000 + $450 = $5,450 Step 2 — Compare $1,350 vs. $5,450 Step 3 — Take the greater amount ✅ Standard deduction = $5,450 The amount is below the regular Single standard deduction ceiling, so no further limitation is necessary. 🎯 EA Exam Quick Review