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You cannot "double dip" if you file separate returns.   So only one of you can claim the child and get the child-related credits.   The other spouse does not enter anything about the child.    And for mortgage interest and/or property taxes paid----if you are using standard deduction you have no reason to enter those. 

 

 If you are both itemizing them split up the mortgage interest and property tax between you in such a way that the total does not exceed 100%, or just one of you use those deductions.   You have to agree on how to split it.

 

If you file separate returns there are no deductions for student loans.   Filing married separately means NO education credits.

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