Who Cannot Claim Standard IRS Deductions?
Not everyone can claim the standard IRS deductions even if you think you can or cannot. There are certain rules and restrictions but not many. Most people can claim the standard deductions.
However, if you are married and filing separately and your spouse itemizes his or her deductions then you cannot take the standard deductions either. In this case you should itemize anything you can to lower your tax bill.
Also if you are filing your tax return for a shorter period of time than one year (12 months) then you may not be able to take the standard deductions.