I thought my dual-status year would still get the standard deduction. Why does Publication 519 say no?
I had assumed the hardest part of a dual-status year would be splitting the income. After reading Publication 519 more carefully, I realized the restrictions may be the bigger surprise, especially the rule saying dual-status taxpayers cannot use the standard deduction. That changes how I think about the whole filing year.
I want to understand the practical point of that rule before I let software or generic advice push me toward the wrong assumptions. If the standard deduction is out, I want to know what other common resident-return habits people should stop carrying into a dual-status filing.
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