If I am filing Married Filing Separately, and my spouse needs to itemize, but I do not, how does that work?

[DoninGA]

When you file as Married Filing Separately then you both Must either use the Standard Deduction or you both must Itemize your deductions.  That is how the tax code is set up when filing as MFS.

[Affordabletaxes2021]

If you are married filing separately you both need to either take the standard deduction or both of you need to take itemized deductions 

. You can’t take one status and have spouse  claim different status.

[VolvoGirl]

When you enter your name & info under My Info you pick Married and say you are not filing with your spouse.  Then pick spouse is itemizing.  But why are you filing MFS? It is the worst way to file. And what state are you in?

 Here's some things to consider about filing separately……

In the first place you each have to file a separate return, so that's two returns.  And if you are using the Online version that means using 2 accounts and paying the fees twice.  

Many people think they come out better when filing Married Filing Separate but they are probably doing it wrong.  If one person itemizes deductions on Schedule A then the other one must itemize too, even if it's less than the standard deduction, even if it is ZERO!  And if you are in a Community Property state it can be complicated to figure out.

And there are several credits you can't take when filing separately, like the

EITC Earned Income Tax Credit

Child Care Credit

Educational Deductions and Credits

And contributions to IRA and ROTH IRA are limited when you file MFS.

Also if you file Married Filing Separately up to 85`% of your Social Security becomes taxable right away even with zero other income.

See …….

https://ttlc.intuit.com/community/married/help/is-it-better-for-a-married-couple-to-file-jointly-or-...

[xmasbaby0 · Accepted solution]

You cannot do "one of each" and one file using standard deduction and the other one itemize.  You both have to file the same way if you file separate returns.  You have to put each other's SSN's on your returns, and the IRS will cross check.

If you were legally married at the end of 2023 your filing choices are married filing jointly or married filing separately.

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 $27,700 (+$1500 for each spouse 65 or older)  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 special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. 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)

 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://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...

[Opus 17]

What will happen is, if your spouse itemizes and you don't, you will get a letter from the IRS removing the standard deduction and recalculating your taxes owed.  Unfortunately, this is one of the rules that disadvantages spouses who must file separately for financial reasons, due to a marital breakup, and so on.  If you have determined to file separately for whatever reason, this is one of the consequences you are stuck with.