Deductions & credits

If you are filing separate returns then, yes.    If one spouse itemizes then both must itemize even if one has nothing to itemize - they are not allowed to take the standard deduction.   The IRS does check for that and will send a bill to the spouse that took the standard deduction.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**