itemizing deductions married filing separately

[tennisforme]

I want to itemize deductions and my spouse wants to take the standard deduction. Is that allowed when filing as married but filing separately? Also, if we both itemize, how do we split up the mortgage interest, state income tax paid in 2021 , and other deductions?

[Vanessa A]

No, if one itemizes you both must itemize.

If you both decide to itemize then you would split the mortgage interest either 50/50 or prorate it however you pay it.  Your state and local income taxes paid would be the amount you each paid for your own income.  Your other deductions would be split either 50/50 or the person who paid the expense would take the expense. 

[Carl]

I want to itemize deductions and my spouse wants to take the standard deduction. Is that allowed when filing as married but filing separately?

No. When a married couple flies separate, if one of your itemizes then both must itemize - even if the itemized deductions of one is ZERO.

If one takes the standard deduction, then both must take the standard deduction even if the itemized deductions of one would be higher.

Also, if we both itemize, how do we split up the mortgage interest, state income tax paid in 2021 , and other deductions?

Split right down the middle.

Also note that when filing separate, both of you lose deductions that you might otherwise qualify for if filing joint. For example, you both lose any education expense deductions.

Additionally, your SALT limits are cut in half for each of you. If filing joint your maximum SALT deduction is $10K. When filing separate, that's cut in half to $5K for each of you.

You can potentially lose quite a lot in deductions and pay significantly more in taxes when a married couple files separate.

[SweetieJean]

If you live in a Community Property State, you must generally split everything 50/50.

[tennisforme]

I filed married filing jointly in 2020 and now I am filing married filing separately in 2021. Turbo tax asked me for my AGI from last year. Is that just my AGI or what we filed as joint?

[RaifH]

Yes, you will use the AGI you reported in 2020 as married filing jointly even though you're filing separately this year. Your spouse would use the same number. 

Do not split it or calculate your portion of the AGI. 

@tennisforme