Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
Announcements
Ask the Experts all about moving >> Event happening TODAY!
cancel
Showing results for 
Search instead for 
Did you mean: 
tiderh
Level 2

Itemized deduction or standard deduction?

When filing married separately, according to publication 17, it’s said one uses itemized deduction, the spouse should use itemized deduction too. I asked a tax advisor, she said if both don’t agree, and file separately, then IRS will force the itemized deduction side to switch to standard deduction. Which is true? Thanks
3 Replies
Opus 17
Level 15

Itemized deduction or standard deduction?

Asked and answered twice already.  If one spouse itemizes, that will force the other spouse to itemize.

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Opus 17
Level 15

Itemized deduction or standard deduction?

Here it is in the actual law, 26 USC §63(c)(6)(A)

 

"In the case of a married individual filing a separate return where either spouse itemizes deductions, the standard deduction shall be zero."

 

https://www.law.cornell.edu/uscode/text/26/63

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
VolvoGirl
Level 15

Itemized deduction or standard deduction?

More info & Head of Household info

 

Many people think they come out better when filing Married Filing Separate but they are probably doing it wrong.  If one person itemizes deductions then the other one must itemize too, even if it's less than the standard deduction, even if it is ZERO!  

 

See pub 501 page 7 rule 11,  https://www.irs.gov/pub/irs-pdf/p501.pdf

 

But the rules are a little tricky for Head of Household.

The person filing HOH does not have to itemize unless they want to, BUT the person filing MFS MUST itemize if the HOH Spouse does.

 

The rule for MFS says you MUST Itemize if your spouse Itemized.

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

Dynamic AdsDynamic Ads
Privacy Settings
v