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Frequently Asked Tax Questions

Itemized Deductions, Standard Deduction - Other Deduction Questions

  1. My spouse and I are filing separate returns. How do we split our itemized deductions?

Rev. date: 03/08/2019

My spouse and I are filing separate returns. How do we split our itemized deductions?

If you and your spouse file separate returns and one of you itemizes deductions, the other spouse must also itemize, because in this case, the standard deduction amount is zero for the non-itemizing spouse.