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Deductions & credits
the tax rules say itemizing takes precedence over the standard deduction. so if both don't agree on what to use it's the taxpayer that took the standard deduction that is going to lose.
per the IRS
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.
March 25, 2023
5:44 PM
338 Views