Either the person who paid it can claim it, or you can split it. If you live in a Community Property state, then it must be split 50/50. Also, when you file as Married Filing Separately, if one spouse
itemizes on Schedule A, the other must also itemize on Schedule A.
Is it better for a
married couple to file jointly or separately?
https://ttlc.intuit.com/replies/3288477
Married Filing
Separately in a Community Property State
https://ttlc.intuit.com/replies/3301943