What is the standard deduction amount for a nonresident alien with a single filing status?

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For a nonresident alien with a single filing status, the standard deduction amount is indeed $0. Nonresident aliens are not eligible to claim the standard deduction on their U.S. tax returns. Instead, they can only deduct certain itemized deductions, which are subject to various limitations and conditions. This contrasts with U.S. citizens and resident aliens, who can take the standard deduction, potentially reducing their taxable income significantly. Therefore, for nonresident aliens, the inability to utilize the standard deduction underscores the unique tax situation they face, making it essential for them to be aware that their tax liabilities may be higher in comparison to their resident counterparts.

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