Itemized deductions when MFS and Head of household

gogogooch · #1 (**permalink**) 03-11-2010, 01:54 AM

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

TaxGuru · #2 (**permalink**) 03-11-2010, 12:35 PM

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!

gogogooch · #3 (**permalink**) 03-11-2010, 04:06 PM

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