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.  

 

 

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