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Level 15
Level 15

Get your taxes done using TurboTax

There is a subtle twist in the rule about the standard deduction. The restriction on using the standard deduction applies only to someone whose filing status is married filing separately. If one spouse files as head of household and the other files as married filing separately, the restriction on using the standard deduction applies only to the spouse who files as married filing separately. It does not affect the spouse who files as head of household.


Suppose Spouse A files as head of household and Spouse B files as married filing separately. Spouse A can either itemize deductions or use the standard deduction, no matter what Spouse B does. If Spouse A itemizes deductions, Spouse B cannot use the standard deduction, so effectively Spouse B has to itemize (or claim no deductions at all). If Spouse B itemizes deductions, Spouse A can still use the standard deduction for head of household.