My wife and I did not live together at all during 2012. We are undergoing divorce proceedings that were not completed as of 12/31/12. The temporary court order in place since 2011 established that we each have 1 tax deduction as we have 2 children.

As I provided over half of their support and she did not live with me at all during the year, I believe I can file head of household. If I file head of household can I itemize deductions and if I do so can she file as Married Filing Separately and take the standard deduction? Or would she also need to itemize?

I have almost $20k of itemized deductions for mortgage interest, real estate taxes, charitable contributions that were paid solely out of my income.