You most likely will hear from the IRS about not using the same standard deduction or itemized deductions.
When filing separately, both spouses must take the standard deduction or both must itemize their deductions. One spouse cannot itemize their deductions while the other spouse takes the standard deduction. When itemizing deductions, each deduction can only be used by one spouse even if both spouses paid for the expense.
When filing as Married Filing Separately:
- Filing separate returns in such a situation may be beneficial if it allows you to claim more of your available medical deductions by applying the threshold to only one of your incomes.
- When filing separately, both spouses must take the standard deduction or both must itemize their deductions. One spouse cannot itemize their deductions while the other spouse takes the standard deduction.
- When itemizing deductions, each deduction can only be used by one spouse even if both spouses paid for the expense. A deduction can be split between spouses filing separately as long as the total claimed by both spouses does not exceed the total deduction.
