Some taxpayers are not eligible for the standard deduction. The most common reason a taxpayer would be required to use itemized deductions is if a couple is filing Married Filing separately, and the other spouse itemizes deductions. Other reasons include nonresident aliens, dual-status aliens, and individuals who file returns for less than 12 months. For additional information, see IRS Publication 501, Exemptions, Standard Deduction, and Filing Information. This publication is available on the IRS website.
This information applies to all years of the UltimateTax software.