Rev. date: 08/2006
Generally, you must decide whether to itemize deductions or to use the standard deduction. You should itemize deductions if your allowable itemized deductions are more than your standard deduction. Some taxpayers must itemize deductions because they do not qualify for the standard deduction.
Those taxpayers not eligible to use the standard deduction include nonresident aliens, dual-status aliens, certain individuals who file returns for periods of less than 12 months, and an estate or trust, common trust fund, or partnership. When a married couple files separate returns and one spouse itemizes deductions, the other spouse must also itemize deductions. For additional information, refer to Publication 501
, Exemptions, Standard Deduction, and Filing Information