If you are filing separately, you can either split it or only one of you can deduct it. You can't both claim the same deduction on your separate tax returns.
Also, when you file as Married Filing Separately, if one spouse
itemizes on Schedule A, the other must also itemize on Schedule A, even if there are no additional deductions to take.
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