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Old 03-11-2010, 02:54 AM
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Itemized deductions when MFS and Head of household

I have read the IRS rules regarding "Married Filing Separately" which states :
If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction.

It also says regarding Head of Household :
You can claim the standard deduction even if your spouse files a separate return and itemizes deductions.

My case is that we are living in separate households, our child lives with my spouse more than half the year and so can claim Head of Household. My spouse wishes to claim the standard deduction, I wish to itemize deductions.

Given the above IRS rules, I believe it is allowable. Can anyone confirm this ?

TIA



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Old 03-11-2010, 01:35 PM
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How are you filing for 2009?

Since you appear to be separated, I suspect you are intending to file as a Single Taxpayer! In that case, I see no reason why you cannot itemize on your person tax return!

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Old 03-11-2010, 05:06 PM
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Thank you for your reply.

For 2009 I will be filing Married Filing Separately as I was still legally married to my estranged spouse and will be itemizing deductions. Which according to IRS regulations means my spouse must also itemize, but the quote I posted seems to say if my spouse files Married Filing Separately, and qualifies for Head of Household ( spouse does ), then my spouse can take the standard deduction and doesn't have to itemize ?

I understand that by filing Married Filing Separately and Not Married Filing Jointly I will pay more tax.

Thx



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Old 01-12-2011, 03:18 AM
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Re: Itemized deductions when MFS and Head of household

You deduct itemized deductions by listing on Form 1040, Schedule A all tax deductible amounts you paid during the tax year for certain items such as medical and dental expenses, state income tax, local income tax, real estate tax, state personal property tax, local personal property tax, home mortgage interest, and gifts to charity. These are called itemized deductions.
The standard deduction is a fixed dollar amount that reduces the amount of taxable income on which you pay tax. The amount of the basic standard deduction depends upon your filing status on your tax return. However, if you can be claimed as a dependent on someone else’s tax return, your standard deduction amount may be different. In some cases, the standard deduction can consist of two parts, the basic standard deduction, and an additional standard deduction amount for age, blindness, or both.
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Old 01-12-2011, 10:53 PM
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“My case is that we are living in separate households, our child lives with my spouse more than half the year and so can claim Head of Household. My spouse wishes to claim the standard deduction, I wish to itemize deductions.”------> So in my understanding, you guys are legally married, but do not file your return as MFJ. Your spouse qualifies as HOH , while you file your return as MFS. A married person, in this case your spouse, may qualify as an unmarried head of household (abandoned spouse rules) while the other spouse, you, would remain married filing separately. You may not claim the standard deduction if your spouse, the head of household , elects to itemize. Ifyou, married filing separate spouse , elect to itemize, however, your spouse,the head of household filer, may claim the full standard deduction.



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