@skirsch52 - and you've tested by creating a joint return? if you itemize, the spouse has to itemize as well; spouse is not permitted to take the standard deduction. THe SALT limit is $5000 for EACH spouse in that circumstance. Your incomes must be almost the same....the further apart the two incomes are, the more filing separate doesn't work.
Congress protects the sactimony of marriage, so the laws are written to motivate the behavior to file "joint".... if 96% of married folks file "joint" doesn't it give you pause that maybe there is something incorrect in your approach? that last 4% simply can't agree to sign the tax return together or are naive to how the the tax rules work,
