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No, if you are married filing separately and your spouse itemizes, you must itemize as well, and you are not eligible for the standard deduction.
IRS publication 501 on page 22 states: "Persons not eligible for the standard deduction. Your standard deduction is zero and you should itemize any deductions you have if: 1. Your filing status is married filing separately, and your spouse itemizes deductions on his or her return;"
He now changes his mind and no long wants to itemize. Where can I change the elective in the form now that I’m half done?
Yes, you can change your deduction to match your spouses. The IRS requires Married Filing Separately taxpayers to both use either the Standard Deduction or Itemized Deductions.
When filing married filing separate and we both plan to Itemize, do we split the mortgage interest deduction or do we both take the full deduction on Schedule A?
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