You pretty much have a choice. One can claim it all or you can split it. It's usually best if the higher income person claims it.
You have to meet the rules, which are:
- You are legally obligated to pay it
- You actually pay it. Paying from a joint account where you made sufficient deposits to cover the payments will usually meet this standard. However. paying from your own account would be a stronger audit defense.
But as others have said, If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction.
