If you are married filing separately and one spouse chooses to itemize, the other must itemize as well regardless of the dollar amount of deductions. One spouse cannot opt for the standard deduction while the other itemizes. You can split mortgage interest and property taxes in any manner you choose, such as 0%/100% or 50%/50%, as long as the total between the two returns does not exceed 100% of the total expense.
There are certain tax implications to this choice. The standard deduction is less for Married Filing Separately ($12,200 in 2019) versus Married Filing Jointly ($24,400 in 2019). Opting for the Married Filing Separately status excludes taxpayers from certain tax credits, such as the Earned Income Credit or education credits.
Finally, California is a community property state. You will have to list your spouse's income, tax liability, withholding, etc. on your return regardless of filing status.
Should You and Your Spouse File Taxes Jointly or Separately?
Married Filing Separately
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