I'm filing HOH and my spouse married, filing separately. How do I get his standard deduction to be $12,200. TT says his standard deduction is $0.

[DoninGA]

If your are legally married and you both are living together in the same household at any time during the last six months of 2019 then you cannot file as Head of Household.

Was this your situation?

[mkennyx3]

We were not living together.  

[VolvoGirl]

Are you itemizing deductions?  If you are filing as HH and itemize your spouse has to also itemize, even if it is zero.  

[mkennyx3]

That's what I originally thought, but then I understood that if I am filing Head of Household, then he can use the standard deduction.  Is that wrong?  I thought it was an exception in one of the comments within TT when looking up info on our choices.

[VolvoGirl · Accepted solution]

It's special when filing HOH or MFS.

The person filing HOH does NOT have to itemize unless they want to, but the person filling MFS MUST itemize if the HOH spouse does.

The rule for MFS says you MUST itemize if your spouse itemizes.

The rule for HOH says you do not have itemize if your spouse does.

[mkennyx3]

Thank you for clarifying.  I am very appreciative.

[VolvoGirl · Accepted solution]

More backup I should have posted.....

See IRS pub 501 page 22 for Persons not eligible for the Standard Deduction

https://www.irs.gov/pub/irs-pdf/p501.pdf

#1 Your filing status is married filing separately, and your spouse itemizes deductions on his or her return

So whether or not your spouse files as MFS or Head of Household if you are MFS you follow the rules. If your spouse itemizes then you must itemize also.

If you are the HH spouse you can take either the SD or itemize no matter what your spouse takes.

[mkennyx3]

Thank you so much!  This helps.