itonewbie
Level 15

If the US person's NRA spouse has no US tax filing requirement, there is nothing that stops that US person from claiming standard deduction.

If the NRA spouse has a US tax filing obligation, it most likely means that there's more than just FDAP subject to final withholdings and that there is probably US-ECI for which I/D may be claimed, however small that amount may be.

§63(c)(6)(A) clearly stipulates MFS spouses would not be eligible for S/D if either itemizes.  Subparagraph (B) then states that NRA's are not eligible for S/D.  If the Congress had intended anything different and that special considerations should be given to US persons with NRA spouses who are required to itemize, one would surmise that such a treatment would be codified.

At the end of the day, it is long established that federal income tax deductions are a matter of legislative grace.  If a taxpayer believes a deduction is allowable under the Code, the burden of proof is on the taxpayer.

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Still an AllStar