Filing separately. Do I claim mortgage interest and other home costs, if my spouse is going to claim them?

[xmasbaby0]

If one spouse itemizes then you both must itemize.   You can each enter some of the mortgage interest or property tax paid in 2025 as long as the total entered between the two of you is not more than 100% of the total.

Filing married filing separately is usually the worst way to file.  

If you were legally married at the end of 2025 your filing choices are married filing jointly or married filing separately when you prepare your 2025 return.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $31,500 (+ $1600 for each spouse 65 or older)  for 2025. You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return.

 Some of the disadvantages of filing separately include: 

You cannot get earned income credit, 

You cannot get education credits or deductions for student loan interest. 

You cannot get the childcare credit

You have a lower amount of income on which to base the refundable additional child tax credit

85% of your Social Security benefits will be taxable even with no other income 

The amount you can contribute to a retirement account will be limited.

Capital loss deduction is less than if you file jointly

You cannot get the $6000 senior deduction

You cannot get the deductions for overtime or tips

 If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI) and your returns become very complicated.

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice since with online, you get one return per fee.

https://turbotax.intuit.com/tax-tips/marriage/should-you-and-your-spouse-file-taxes-jointly-or-separ...

https://ttlc.intuit.com/turbotax-support/en-us/help-article/income/getting-married-mean-taxes/L2Rgma...

https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/married-filing-separately-commu...

[LindaS5247]

When you file separately, you and your spouse generally must divide your home costs based on who paid them. If your spouse claims 100% of the mortgage interest and property taxes, you cannot claim them. If you paid from a joint account, you can split them 50/50, or you can agree to another split based on who paid them. 

• You must keep records showing who actually paid the expenses.
• If only one spouse is legally liable for the mortgage/taxes, only that spouse can claim them, regardless of who paid.
• If you didn't pay any of the expenses, then you will not be able to deduct them. you cannot claim them. 

See also:

How do we split our itemized deductions?

Publication 504 (2025), Divorced or Separated Individuals

Publication 502 Medical Expenses

Please return to Community if you have any additional information or questions and we would be happy to help.