Does the newly passed Federal tax law on state and local tax deduction limit of $10000 apply to an individual taxpayer or for couples filing jointly?

[jgcdgoody]

President Trump just signed the new tax reform act. In the new law, it states that there is now a $10000 limit for state and local taxes. It does not state if the $10000 limit is for each individual taxpayer, then a joint return would have a $20000 limit. Is that correct?

[bobweissman · Accepted solution]

This article says $5000 for MFS taxpayers.
https://www.forbes.com/sites/kellyphillipserb/2017/12/20/what-your-itemized-deductions-on-schedule-a...

[DoninGA]

It is limited to a $10,000 itemized deduction on Form 1040 Schedule A regardless of your filing status for tax year 2018 and future tax years.