I file HOH and claim itemized deduction, can my wife filed married filing seperate and claim standard deduction. How about in NY state

[slamny]

If filed my federal tax return as HOH with dependent child and claiming itemizing deductions since it has more deductions, can my wife file married seperate with standard deduction? Or both have to be the same? How about in NY state?

[MindyB]

No. Based on the information you shared, you cannot file as Head of Household.  To qualify for Head of Household, you must be considered unmarried at the end of the tax year. ‌To be considered unmarried, your spouse may not have been a member of your home during the last 6 months of the tax year.  

The two of you can file jointly, or each file Married Filing Separately. 

Here is some more information you may find helpful: Guide to Filing Taxes as Head of Household

[slamny]

Yes, we leaved apart for the whole year and I qualified for filing HOH and been filing as HOH for few years already. And this year since the itemized deduction giving me more deduction. So, I want to find out if I file as HOH and caliming itemized deduction, can my wife file married as seperate and claim standard deduction?

[MindyB]

No, your wife cannot claim the standard deduction if you file as Head of Household and itemize. Under IRS rules, if you are still legally married, your wife’s standard deduction is reduced to zero the moment you choose to itemize on your separate return. This means she will be forced to itemize her own deductions as well, even if she has no expenses to list and ends up with a deduction of $0.

While you are technically "considered unmarried" for the purpose of choosing your filing status of HOH, you are still legally married for the itemization rules.