I am 1st time filing as a married person. My husband no longer needs to file. However, I have been itemizing due to small business (direct sales). How should I file?

[legmk]

Can I file separately if my husband doesn't file and I itemize?

[xmasbaby0]

Why are you not filing a joint return?

If you were legally married at the end of 2024 your filing choices are married filing jointly or married filing separately.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $29,200 (+ $1550 for each spouse 65 or older)  for 2024. You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return.

 Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice since with online, you get one return per fee.

https://turbotax.intuit.com/tax-tips/marriage/should-you-and-your-spouse-file-taxes-jointly-or-separ...

https://ttlc.intuit.com/turbotax-support/en-us/help-article/income/getting-married-mean-taxes/L2Rgma...

[xmasbaby0]

Not sure why you are saying your spouse no longer needs to file.   When you file a joint return, ALL of your combined income --- even Social Security benefits or retirement income -- must be entered on the joint return.

If you file married filing separately, your spouse will also have to file a tax return, but could end up being taxed on Social Security if that was his only income.  

Joint is almost always the better way to file.

How to start a new joint return

You will not be able to merge two previous TT account to start your new joint return.  You can transfer ONE of your 2023 returns into a new return, so choose the most complicated one.  The other spouse’s information needs to be entered manually.  The first name you enter will be the “primary” taxpayer——and in subsequent years you need to keep the names in that order—do not try to change the order of the names.

When you enter the primary spouse’s information in My Info, you have to answer the question "Were you married?"  If you click the button for Married, then a drop down will appear that asks, "Do you want to file this return together with your spouse?"  Then you choose YES to file a joint return.  You enter your spouse's information into My Info.  Whenever you are entering income information there should then be a spot for you and for your spouse's income information.  WATCH for the names as you enter income on the screens.  Or when you click to add income it will prompt you to choose which spouse had the income.

When you prepare a joint return you include all the information for both spouses on the SAME tax return.  Include all of your personal information, all of your income from every source, all dependents (if any), all credits and deductions for both of you.  You get ONE refund with both names on it.

[VolvoGirl]

@legmk   Yes you should file a Joint return for both of you combined even if he has no income.  You will get more deductions and a higher Standard Deduction than filing separate.

And don't confuse personal itemized deductions on schedule A with your business expenses/deductions on schedule C. They are separate. For Schedule A personal deductions, you get to take your itemized deductions or the standard deduction, whichever is larger. Itemized deductions are things like Medical, Gifts to Charity, State Income Taxes Paid, Mortgage Interest, Property Taxes, Car Registration fees, etc.

You get to take both, your business expenses AND the Standard Deduction (or your personal Itemized Deductions).

 Did your husband file a tax return last year for 2023?   How did you file last year?  Did you use Turbo Tax?  

Getting Married FAQ
https://ttlc.intuit.com/community/tax-filing-status/help/what-does-getting-married-mean-for-my-taxes...

Tax info on getting married
https://turbotax.intuit.com/tax-tips/marriage/getting-married/L0DvEUlEC