MFS - deductions

[Rick Merrill]

It is Not entirely true that MFS must both itemize or both
take std. deduction:

"If you and your spouse file separate returns and one of you
itemizes deductions, the other spouse will have a standard
deduction of zero. Therefore, the other spouse should also
itemize deductions.

You may be able to claim itemized deductions on a separate
return for certain expenses that you paid separately or
jointly with your spouse. Deductible 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, the deduction may depend on
whether or not you live in a community property state. In a
community property state, the deduction is, generally,
divided equally between you and your spouse. For more
information refer to Publication 504, Divorced or Separated
Individuals; and Publication 555, Community Property.

" - www.irs.gov/faqs/faq-kw115.html

 

[Harlan Lunsford]

It is Not entirely true that MFS must both itemize or both
take std. deduction:

"If you and your spouse file separate returns and one of you
itemizes deductions, the other spouse will have a standard
deduction of zero. Therefore, the other spouse should also
itemize deductions.

This IS true. That's the way it's 'sposed to be, however in
practice whichever spouse gets there (as General Forrest was
fond of saying) "the fustest with the mostest", IRS almost
never pursues the other spouse to make him/her conform. but
that another story and not to your point.

You may be able to claim itemized deductions on a separate
return for certain expenses that you paid separately or
jointly with your spouse. Deductible 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, the deduction may depend on
whether or not you live in a community property state. In a
community property state, the deduction is, generally,
divided equally between you and your spouse. For more
information refer to Publication 504, Divorced or Separated
Individuals; and Publication 555, Community Property.

What yo're quote here applies IN CASE both MUST itemize, and
does not give permission for one to itemize and the other
not.

ChEAr$,
Harlan Lunsford, EA n LA
24 Mar 2005