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Which of the following taxpayers may claim the standard deductions? A married taxpayer filing separately when the taxpayers spouse itemizes A non resident alien A

Which of the following taxpayers may claim the standard deductions?

A married taxpayer filing separately when the taxpayers spouse itemizes A non resident alien A taxpayer's who changes her/her accounting period and is required to file more than one return during 12 month period

A married taxpayer filing separately when the taxpayers spouse claims the standard deduction

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