My wife and I are separated and wish to file separate taxes. May I itemize taxes as head of household if my wife files separately and takes the standard deduction?

[SweetieJean]

Do you live in a Community Property State?

[Vanessa · Accepted solution]

No, you both must use either the standard deduction or itemized deductions.  

Do you qualify as Head of Household?  In order to file as Head of Household, the following must apply:

1. "You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

2. You paid more than half the cost of keeping up your home for the tax year.

3. Your spouse didn't live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 

4. Your home was the main home of your child, stepchild, or foster child for more than half the year. 

5. You must be able to claim an exemption for the child." (exceptions may apply for children of divorce)

Married filing Head of Household

[zaurgozalov]

The correct answer is "it depends". This is what Pub 501 states "The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions..." It is unclear if the other way is allowed (i.e. if the head of household is itemizing and the other spouse is taking standard. But it seems that HOH are given priority and may choose to file either way.

[zaurgozalov]

Another thing is often omitted - even if you are legally married and not legally separated you can still be "considered unmarried" if you meet requirements.

[AL5]

I'm in the situation where you've said it's unclear - we are legally married but "considered unmarried" by IRS.  Spouse is filing as HOH & itemizing.  Standard deduction would be higher for me.  Do I have to itemize?

[AL5]

I'm in the "unclear" situation.  Legally married, but "considered unmarried" by IRS definition.  Spouse filing as HOH & itemizing.  Standard deduction is better for me - how can I find out whether I have to itemize?

[dannysteward32]

If you are still legally married, you should file either married filing jointly or married filing separately.