What is one requirement for the standard deduction when filing jointly?

For a couple to claim the standard deduction while filing jointly, they must indeed meet the requirement that they are filing a joint tax return for that specific tax year. This means that both spouses agree to combine their income and deductions on a single tax return, which allows them to potentially benefit from a higher standard deduction compared to filing separately.

By filing jointly, they not only increase the deduction amount, but they also may qualify for various tax credits and deductions that are only available to individuals who file in this manner. The requirement shows the focus on the filing status as a pivotal element in determining how deductions and credits can be accessed in the tax system.