If not in a community state, can one person filing MSF take all of the itemized deduction (all that have their SS# attached to it) and the other take none (and no standard deduction)? Can you take the itemized deductions that are normally available jointly (mortgage interest, donations, etc.) and assign them to one person instead of splitting them 50/50, if not in a community property state? I have read the Pub. 17 details about MFS and understand the restrictions involved. I called the IRS on this and I was told yes, one person can take all of the deductions. However, I am not convinced that is the correct answer. Everything I am reading says that the itemized deductions must be split.