topic No, you must both itemize or you must both take your stan... in Get your taxes done using TurboTax

Can a Taxpayer filing Married Filing Separately still Itemize on his tax return, even though the Spouse took the Standard Deduction on her return.

Married-Filing-Separately — Wed, 05 Jun 2019 01:52:48 GMT

TurboTaxAnthony addressed this question 2-11-17, however, I cannot find any sources that supports his claim that one spouse can itemize after the other spouse already filed using the standard deduction. Can you help provide documentation to support this claim?

No, you must both itemize or you must both take your stan...

Coleen3 — Wed, 05 Jun 2019 01:52:50 GMT

No, you must both itemize or you must both take your standard deduction. Otherwise, if one MFS spouse itemizes, the other loses their standard deduction. https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

Not Eligible for the Standard Deduction

Certain taxpayers aren't entitled to the standard deduction:

A married individual filing as married filing separately whose spouse itemizes deductions

An individual who was a nonresident alien or dual status alien during the year (see below for certain exceptions)

An individual who files a return for a period of less than 12 months due to a change in his or her annual accounting period

An estate or trust, common trust fund, or partnership

https://www.irs.gov/taxtopics/tc551

MFJ vs MFS

If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you will usually pay more tax on a separate return than if you used another filing status that you qualify for.

1. Your tax rate generally will be higher than it would be on a joint return.

2. Your exemption amount for figuring the alternative minimum tax will be half that allowed to a joint return filer.

3. You cannot take the credit for child and dependent care expenses in most cases, and the amount that you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 if you filed a joint return). For more information about these expenses, the credit, and the exclusion see Pub 17, Chapter 32.

4. You cannot take the earned income credit.

5. You cannot take the exclusion or credit for adoption expenses in most cases.

6. You cannot take the education credits (the American Opportunity credit and the lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction.

7. You cannot exclude any interest income from qualified U.S. savings bonds that you used for higher education expenses.

8. If you lived with your spouse at any time during the tax year:

a. You cannot claim the credit for the elderly or the disabled,

b. You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received, and

c. You cannot convert amounts from a traditional IRA into a Roth IRA.

9. The following deductions and credits are reduced at income levels that are half those for a joint return:

a. The child tax credit,

b. The retirement savings contributions credit,

c. Itemized deductions, and

d. The deduction for personal exemptions.

10. Your capital loss deduction limit is $1,500 (instead of $3,000 if you filed a joint return).

11. If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return.

However, the second spouse to file CAN itemize but that m...

BobinCT — Wed, 05 Jun 2019 01:52:51 GMT

However, the second spouse to file CAN itemize but that means the other one will have to redo "her" return and will owe money to the IRS.

Is there documentation to support this BobinCT? I agree w...

Married-Filing-Separately — Wed, 05 Jun 2019 01:52:52 GMT

Is there documentation to support this BobinCT? I agree with your claim, however, I need to prove this to my CPA.

https://www.irs.gov/taxtopics/tc551">https://www.irs.gov/taxtopics/tc551</a>

How about pages 7 and 8 of Pub 501:
BobinCT — Wed, 05 Jun 2019 01:52:55 GMT
How about pages 7 and 8 of Pub 501: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a>

The IRS agent I spoke to on the phone told me that since...

Married-Filing-Separately — Wed, 05 Jun 2019 01:52:57 GMT

The IRS agent I spoke to on the phone told me that since the spouse claimed the standard deduction, the taxpayer must now also claim the standard deduction even though the taxpayer desires to itemize deductions. According the IRS agent, whoever files first dictates how the other spouse must also claim. That is not how I interpret the instructions in Pub 501, page 8.

"If your spouse itemizes deductions, you
can't claim the standard deduction. If you
can claim the standard deduction, your
basic standard deduction is half the
amount allowed on a joint return."

The IRS agent was wrong. That happens a lot. There is N...

BobinCT — Wed, 05 Jun 2019 01:52:58 GMT

The IRS agent was wrong. That happens a lot. There is NO authoritative reference for "whoever files first wins the game" for this, for claiming dependents, or for anything at all to my knowledge. Was your CPA relying on what a random IRS agent told him? Does your CPA have any tax credentials?

The IRS won't force the first spouse to go back and chang...

TomD8 — Wed, 05 Jun 2019 01:52:59 GMT

The IRS won't force the first spouse to go back and change their already-processed return. That's why the second spouse's return is the one that will be rejected, if doesn't comply with the first. If the second spouse wants to itemize after the first has filed "standard", his/her only recourse is to persuade the first spouse to file an amended return. The IRS is not going to arbitrate this matter; it's between the two spouses.
The quote in the OP's last comment merely states that if you CAN claim the standard deduction (because your spouse didn't itemize), you can only claim half the standard deduction amount that you'd get on a joint return.
Finally, it is definitely true that, if one spouse itemizes on an MFS return, the other spouse must itemize too - even if it is not to their benefit. This is one of the many disadvantages of the MFS filing status.

Thank you Tom!

Married-Filing-Separately — Wed, 05 Jun 2019 01:53:01 GMT

Thank you Tom!

topic No, you must both itemize or you must both take your stan... in Get your taxes done using TurboTax

Can a Taxpayer filing Married Filing Separately still Itemize on his tax return, even though the Spouse took the Standard Deduction on her return.

No, you must both itemize or you must both take your stan...

However, the second spouse to file CAN itemize but that m...

Is there documentation to support this BobinCT? I agree w...

https://www.irs.gov/taxtopics/tc551">https://www.irs.gov/taxtopics/tc551</a>

How about pages 7 and 8 of Pub 501: BobinCT — Wed, 05 Jun 2019 01:52:55 GMT How about pages 7 and 8 of Pub 501: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a>

The IRS agent I spoke to on the phone told me that since...

The IRS agent was wrong. That happens a lot. There is N...

The IRS won't force the first spouse to go back and chang...

Thank you Tom!

How about pages 7 and 8 of Pub 501:
BobinCT — Wed, 05 Jun 2019 01:52:55 GMT
How about pages 7 and 8 of Pub 501: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a>