[2] The standard deduction is available to individuals who are US citizens or resident aliens.
It is not available to nonresident aliens residing in the United States (with few exceptions, for example, students from India on F1 visa status can use the standard deduction[3]).
Additional amounts are available for persons who are blind and/or are at least 65 years of age.
However, the additional deduction is $1,850 for unmarried individuals who are not qualifying surviving spouses.
[26] For dependents, the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($400 in 2023).