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Deductions & credits
@LauraA4 please review this link and specifically page 8.
https://www.irs.gov/pub/irs-pdf/p523.pdf
note that in the chart under "married filing joint", over to the very right it states:
"Determine if either spouse is eligible for the full limit as a single person"
Therefore each spouse must meet the residence and ownership requirements so that each can qualify for the maximum $250,000 exclusion. There is no need to file Separate.
March 19, 2025
2:56 PM