The Standard Deduction $($LO $1\mathrm{.}7)$

Indicate whether the following individual taxpayers are eligible or not eligible for the standard deduction. Select "Eligible" or "Not Eligible", whichever is applicable.

Item Description Answer

a$.$ A spouse in a married filing separate situation when the other spouse is itemizing.

b$.$ Most nonresident aliens.

c$.$ An individual filing a short$-$year return.

d$.$ Head of household.

Eligible