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More backup I should have posted.....

See IRS pub 501 page 22 for Persons not eligible for the Standard Deduction

https://www.irs.gov/pub/irs-pdf/p501.pdf

 

#1 Your filing status is married filing separately, and your spouse itemizes deductions on his or her return

 

So whether or not your spouse files as MFS or Head of Household if you are MFS you follow the rules. If your spouse itemizes then you must itemize also.

 

If you are the HH spouse you can take either the SD or itemize no matter what your spouse takes.

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