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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.

Additional Information

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

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