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2. You are filing a tax return for a short tax year because of a change in your annual accounting period; or 3. You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a non- resident and resident alien during the year. If you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the year, you can choose to be treated as a U.S. resident (see Pub. 519). If you make this choice, you can take the standard deduction. If you can be claimed as a dependent on another person's return (such as your parents' return), your standard de- duction may be limited. See Standard Deduc- tion for Dependents, later. Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether another taxpayer can claim you as a dependent. Generally, the standard deduction amounts are adjusted each year for inflation. The standard deduction amounts for most people are shown in Table 6. Decedent's final return. The standard deduc- tion for a decedent's final tax return is the same as it would have been had the decedent contin- ued to live. However, if the decedent wasn't 65 or older at the time of death, the higher stand- ard deduction for age can't be claimed. Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and don't itemize deductions, you are enti- tled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2022 if you were born before January 2, 1958. Use Table 7 to figure the standard deduction amount. Death of taxpayer. If you are preparing a re- turn for someone who died in 2022, consider the taxpayer to be 65 or older at the end of 2022 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born be- fore January 2, 1958, the taxpayer isn't consid- ered 65 or older at the end of 2022 unless the taxpayer was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Higher Standard Deduction for Blindness If you are blind on the last day of the year and you don't itemize deductions, you are entitled to a higher standard deduction. Not totally blind. If you aren't totally blind, you must get a certified statement from an eye doc- tor (ophthalmologist or optometrist) stating that: CAUTION ! 1. You can't see better than 20/200 in the better eye with glasses or contact lenses, or 2. Your field of vision is 20 degrees or less. If your eye condition isn't likely to improve beyond these limits, the statement should in- clude this fact. Keep the statement in your re- cords. If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: 1. You file a joint return, or 2. You file a separate return and your spouse had no gross income and can't be claimed as a dependent by another taxpayer. Death of spouse. If your spouse died in 2022 before reaching age 65, you can't take a higher standard deduction because of your spouse. Even if your spouse was born before January 2, 1958, your spouse isn’t considered 65 or older at the end of 2022 unless your spouse was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on Febru- ary 14, 1957, and died on February 13, 2022. Your spouse is considered age 65 at the time of death. However, if your spouse died on Febru- ary 12, 2022, your spouse isn't considered age 65 at the time of death and isn't 65 or older at the end of 2022. You can't claim the higher standard de- duction for an individual other than yourself and your spouse. Examples The following examples illustrate how to deter- mine your standard deduction using Table 6 and Table 7. Example 1. L, 46, and D, 33, are filing a joint return for 2022. Neither is blind, and nei- ther can be claimed as a dependent. They de- cide not to itemize their deductions. They use Table 6. Their standard deduction is $25,900. Example 2. The facts are the same as in Example 1, except that L is blind at the end of 2022. L and D use Table 7. Their standard de- duction is $27,300. Example 3. B and L are filing a joint return for 2022. Both are over age 65. Neither is blind, and neither can be claimed as a dependent. If they don't itemize deductions, they use Table 7. Their standard deduction is $28,700. CAUTION ! Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another per- son's tax return is generally limited to the greater of: 1. $1,150, or 2. The individual's earned income for the year plus $400 (but not more than the reg- ular standard deduction amount, generally $12,950). However, if the individual is 65 or older or blind, the standard deduction may be higher. If you (or your spouse if filing jointly) can be claimed as a dependent on someone else's re- turn, use Table 8 to determine your standard deduction. Earned income defined. Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you ac- tually perform. For purposes of the standard deduction, earned income also includes any part of a taxa- ble scholarship or fellowship grant. See chap- ter 1 of Pub. 970 for more information on what qualifies as a scholarship or fellowship grant. Example 1. M is 16 years old and single. M’s parents can claim M as a dependent on their 2022 tax return. M has interest income of $780 and wages of $150. M has no itemized deductions and uses Table 8 to find M’s stand- ard deduction. M enters $150 (earned income) on line 1, $550 ($150 + $400) on line 3, $1,150 (the larger of $550 and $1,150) on line 5, and $12,950 on line 6. M’s standard deduction, on line 7a, is $1,150 (the smaller of $1,150 and $12,950). Example 2. J, a 22-year-old college stu- dent, can be claimed as a dependent on J’s pa- rents' 2022 tax return. J is married and files a separate return. J’s spouse doesn't itemize de- ductions. J has $1,500 in interest income and wages of $3,800 and no itemized deductions. J finds J’s standard deduction by using Table 8. J enters earned income of $3,800 on line 1. J adds lines 1 and 2 and enters $4,200 on line 3. On line 5, J enters $4,200, the larger of lines 3 and 4. Because J is married filing a separate re- turn, J enters $12,950 on line 6. On line 7a, J enters $4,200 as the standard deduction amount because it is smaller than $12,950, the amount on line 6. Example 3. A, who is single, can be claimed as a dependent on A’s parents' 2022 tax return. A is 18 years old and blind, and has interest income of $1,300, wages of $2,900, and no itemized deductions. A uses Table 8 to find the standard deduction amount. A enters wages of $2,900 on line 1 and adds lines 1 and 2 and enters $3,300 on line 3. On line 5, A en- ters $3,300, the larger of lines 3 and 4. Because A is single, A enters $12,950 on line 6. A enters $3,300 on line 7a. This is the smaller of the amounts on lines 5 and 6. Because A checked one box in the top part of the worksheet, A en- ters $1,750 on line 7b, then adds the amounts Publication 501 (2022) Page 23