If I file as 'married filing separately' in california, will medical expenses be split?

[symbian]

My wife incurred substantial medical expenses last year (over 10% AGI)...If we file as 'married filing separately' in California, can my wife claim all of her medical expenses, or must these be split between us, since this is a community property state?

[Phillip1]

Medical expenses are considered personal expenses. As such, medical expenses are deductible by the spouse that pays the medical expenses.  If the medical expenses were paid from community funds (like from a joint bank account) the expenses should be divided equally between the spouses.

See the following from IRS Publication 555:

Personal expenses.    Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. If these expenses are paid from community funds, divide the deduction equally between you and your spouse.