Which of the following taxpayers is eligible to claim the standard deduction on his or her tax return?

The standard deduction is a specific amount that taxpayers can deduct from their taxable income, which reduces the amount of income subject to taxation. Among the options given, an individual who claims the Earned Income Tax Credit (EITC) and the Child Tax Credit is indeed eligible to claim the standard deduction on their tax return.

The EITC and Child Tax Credit do not disqualify a taxpayer from claiming the standard deduction; instead, they provide additional tax benefits that can further reduce the taxpayer's liability. This eligibility remains intact regardless of whether the individual is benefiting from these credits. Typically, taxpayers choose either the standard deduction or itemized deductions, and claiming credits does not affect the choice of taking the standard deduction.

In contrast, other options present different circumstances: individuals with income below the poverty level may still be eligible for the standard deduction, as it applies regardless of income level, but it may not be beneficial for them if their taxable income is effectively zero. Non-resident foreign taxpayers often do not have the option to claim the standard deduction since they are typically taxed only on U.S.-sourced income and might be restricted in their deductions. Finally, individuals not required to file a tax return may not claim the standard deduction if they do not meet