Per IRS:
- If you and your spouse file separate returns, you should each report only YOUR OWN INCOME, DEDUCTIONS, and CREDITS on your INDIVIDUAL TAX RETURN.
- Separate liability. If you and your spouse file separately, you each are responsible only for the tax due on your own return.
- Itemized deductions. If you and your spouse file separate returns and one of you itemizes deductions, the other spouse can’t use the standard deduction and should also itemize deductions.
1. Each Spouse MUST Complete their own W-4 STEPS 1 trough 5 as applicable.
2. For STEP 3 of IRS Form W4, taxpayers should COORDINATE to make sure of NOT claiming the SAME
DEPENDENT.
3. Bear in mind that when filling out STEP 3 of form W-4,that the amount withheld INCREASES
to the extent number of dependent decreases. A taxpayer may choose to leave STEP 3 blank
