I am doing 2020 tax returns for my daughter and her husband on a "married filing separately" basis. We are using itemized deductions with most of the categories and amounts going to the husband's return.
My daughter was self-employed throughout the year and had a minor loss ($223) for her year's labors. Her share of the itemized deductions amounted to $676. With the loss on 1040 line 11 (-$223), the amount shown for itemized deductions on 1040 lines 12 and 14 is $222, resulting in taxable income, line 15, of zero, despite the fact that line 14 is to be SUBTRACTED from line 11.
The printout of the completed filing did not include a Schedule A. I would think a schedule A showing the details of her $676 share of the itemized deductions would be included in the printout, even though none of it is really deductible from a negative business income to arrive at zero for taxable income, 1040 line 15.
