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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 his or her 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 expenses are paid from funds owned by both spouses such as from a joint checking account or an account that is considered community property under the laws of the state in which the spouses reside, you should generally split the deduction 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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