Itemized deduction or standard deduction?

Forum|Forum|6 years ago
June 17, 2020
3 replies
18 views

When filing married separately, according to publication 17, it’s said one uses itemized deduction, the spouse should use itemized deduction too. I asked a tax advisor, she said if both don’t agree, and file separately, then IRS will force the itemized deduction side to switch to standard deduction. Which is true? Thanks

TurboTax Online

Opus 17

Level 15

Asked and answered twice already. If one spouse itemizes, that will force the other spouse to itemize.

Opus 17

Level 15

Here it is in the actual law, 26 USC §63(c)(6)(A)

"In the case of a married individual filing a separate return where either spouse itemizes deductions, the standard deduction shall be zero."

https://www.law.cornell.edu/uscode/text/26/63

VolvoGirl

Level 15

More info & Head of Household info

Many people think they come out better when filing Married Filing Separate but they are probably doing it wrong. If one person itemizes deductions then the other one must itemize too, even if it's less than the standard deduction, even if it is ZERO!

See pub 501 page 7 rule 11, https://www.irs.gov/pub/irs-pdf/p501.pdf

But the rules are a little tricky for Head of Household.

The person filing HOH does not have to itemize unless they want to, BUT the person filing MFS MUST itemize if the HOH Spouse does.

The rule for MFS says you MUST Itemize if your spouse Itemized.

The rule for HOH says you do not have to Itemize if your spouse does.