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dssingle
New Member

For married filing separately can one spouse use the State & Local Income Tax Deduction while the other spouse uses the Sales Tax Deduction?

 
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AnthonyC
Level 7

For married filing separately can one spouse use the State & Local Income Tax Deduction while the other spouse uses the Sales Tax Deduction?

Yes, one spouse may choose the income tax deduction and the other may choose the sales tax deduction.   There is one requirement specific to the sales tax deduction that if you both choose the sales tax deduction and one spouse decides to use the general sales tax tables (instead of actual sales taxes paid), then you both must use the sales tax tables (see page A-4 of the Schedule A instructions)

There is also the general requirement that both spouses must use either itemized deductions or the standard deduction.  For example, if one spouse itemizes, then the other must also itemize even if they don't have more itemized deduction than the standard deduction.  But, which itemized deductions each spouse takes is up to them.  

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