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Deductions & credits
Sorry, but the $6000 isn't available at all if you MFS. Only "up-to" 12,000 if MFJ.
The actual Schedule 1-A form the IRS notes the following (I bolded the appropriate part):
"Caution: You and/or your spouse must have a valid social security number. If married, you must file jointly to claim this deduction."
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
‎January 24, 2026
4:57 AM