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.
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.
IRS Publication 504 Divorced or Separated Individuals
IRS Publication 555 Community Property