# Standard deduction.



## crisvic (Jan 25, 2020)

Good morning. I,m trying to help an 85 year old u.s. citizen married to a NRA, both living in Spain, with his 2021 tax filing preparation...The only doubt we seem to have is his Standard deduction....would 13900$ be correct?. He files separatly.....his spanish wife gets S.S. spousal benefits of 4300$ with 30% withholding, only u.s source income.
Thanks so much.


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## Moulard (Feb 3, 2017)

I suspect so. According to Pub 501



> You can check the boxes for “Your spouse” if your filing status is married filing separately *and your spouse had no income*, isn't filing a return, and can't be claimed as a dependent on another person's return.


Spouse technically has income and therefore standard deduction is $13,900 not 15,250.


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## crisvic (Jan 25, 2020)

Thank you so much


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