Per Other Deduction Questions
from the IRS:
My spouse and I are filing separate returns. How can we split our itemized deductions?
If you and your spouse file separate returns and one of you itemizes deductions, the other spouse will have a standard deduction of zero. In this situation, the other spouse should also itemize their deductions.
- You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse.
- Deductible expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them.
- If these expenses are paid from community funds, the deduction may depend on whether or not you live in a community property state.
- In a community property state, the deduction is generally divided equally between you and your spouse.
Please be aware that filing a tax return with the status Married Filing Separate may limit or disqualify your eligibility to claim certain deductions or credits.