Derek,age 46,is a surviving spouse.If he has itemized deductions of $12,500 for 2013,Derek should not claim the standard deduction.

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Surviving spouses are entitled to a higher standard deduction than other taxpayers, so if Derek had a lower amount of itemized deductions than $16,700 (the amount of the standard deduction for surviving spouses in 2013), it would be more advantageous for him to claim the standard deduction. However, since his itemized deductions are higher than this amount, it would make sense for him to itemize and not claim the standard deduction.

Derek,age 46,is a Surviving Spouse