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Deductions & credits
If you and your spouse file separate returns and one of you itemizes deductions, the other spouse must also itemize, because in this case, the standard deduction amount is zero for the non-itemizing spouse. This means that if you both agree, you can use the standard deduction, but one spouse can decide to itemize and force the other spouse to itemize, even if they have zero itemized deductions.
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March 25, 2023
2:41 PM