It's my understanding that using the filing status "Married filing Separate" that both must use same filing status either std. deduction or itemizing. My question is if neither is in agreement, how does the IRS determine which filing status to use? tks all
bill w
Well you can't use MFJ status unless both sign the return, so either spouse can force MFS by simply refusing to sign MFJ. Again, once using MFS, either spouse can choose to itemize, which forces the other to do so. Doesn't seem to be any ambiguity for the IRS to resolve.
-Mark Bole
An individual may ALWAYS itemize deductions - the standard deduction is an option in most cases. If one spouse itemizes deductions, then the standard deduction option is not available to the other spouse.
-- Don EA in Upstate NY
It's very simple! If one spouse itemized, the other MUST! IRS will untimately contact the non-itemizing spouse, proposing to assess additional tax and disallowing the standard deduction on his/her return. It is then up to that spouse to claim whatever itemized deductions are available. Lanny K. Williams, CPA Nawarat, Williams & Co., Ltd. Income Tax Services for Expatriate Americans
Correct.
Either spouse can demand to itemize. It's only if they both agree to use the standard deduction that either can use it. See IRS Publication 17.
-- Phil Marti Clarksburg, MD
Agreement by the married couple is not required. If one of them itemizes the other has a choice of itemizing also or taking a standard deduction of zero. If one itemizes and the other takes a standard deduction greater than zero, the one taking the standard deduction will eventually get a bill for back taxes and interest from the IRS.
Tks so much all, really disadvantageous to the lower income, renting type of the MFS couple. bill
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