To figure the resolution of your file when scanning, you should factor in the size of the image as well as the final output size. As a rule, scan for a final resolution of 200-250 dpi, but there are always exceptions. The surface that you are imaging also will play a role in the final resolution; if you are sublimating to a non-porous substrate such as glossy tile or aluminum, then you’ll want the best possible resolution, but if you are outputting to garments, then the resolution can be less desirable if needed. When scanning, the larger the item to be scanned, the larger the finished size can be at higher qualities. Photoshop can help with some of the degradation in quality when images start reaching their limits.
—Great Dane Graphics