It depends on who paid the expense. You live in Pennsylvania, a separate property state, which means that you should allocate any deductions to the spouse who paid them and is responsible to pay them. (Community property states have a different set of rules, but PA is not a community property state). The allocation you use has to be consistent according to who paid the amounts and who is responsible to do so. If both paid a portion, each can claim the portion that they paid. This IRS website explains this in more detail: Married
Filing Separate splitting Itemized Deductions
If one spouse itemizes deductions, the other spouse must also itemize.
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