Unsure how to split deductions when filing separately.

[xmasbaby0]

Do not put down a deduction and claim zero on it.  Claim whatever was the actual amount paid. The rule is you both have to itemize.  You do not necessarily have to have the same itemized deductions.

[giantsbaseball]

the personal exemption disappeared when they raised the standard deduction as part of the Tax Cuts and Jobs Act

[giantsbaseball]

"Any way that seems reasonable" is not how the IRS guidelines suggest you split deductions. You are supposed to split pretty much everything down the middle if you make payments out of joint accounts and live together and don't specifically keep stuff separate. The exception is for property tax paid on a property owned by just one person, apparently. It says nothing about being the breadwinner, either, unfortunately. I think filing separately in order to pile all of the deductions onto the breadwinner's return would be a mistake, and potentially a red flag.

https://www.irs.gov/faqs/itemized-deductions-standard-deduction/other-deduction-questions/other-dedu...

[123454321]

@giantsbaseball 

IRS guidance page doesn’t say “split evenly” just “split”. The definitions of “split” I find, don’t say anything out it being 50:50 or 75:25 or 100:0!? Maybe not 100:0 but overall I can’t find a document to say I can’t agree to divide it in a positive fashion for both spouses. 

[123454321]

@Opus 17 @xmasbaby0 

Any updates from either of you on this topic relevant to 2021? I will file MFS this year and with plenty of deductions, can my wife and I chose to split them how we see fit?

[xmasbaby0]

First---are you in a community property state?

Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI

[123454321]

@xmasbaby0 

Nope. Not community property state 

[xmasbaby0]

Then---read through this thread.   You both have to itemize----divide the deductions however you both agree upon, as long as between the two of you, you are not claiming more than 100% of an amount.

[123454321]

@xmasbaby0

Thank you. Just wanted to double check nothing has changed since OP two years ago. 

[fdawoud1]

could you kindly explain how to "split" deductions in the case of community property state ?

[xmasbaby0]

@fdawoud1 

50-50