Itemized Deductions, MFS

[Harvey Lucas]

My client has lived apart from her husband for the entire year of 2008.

They will file separate returns.

He will itemize his deductions on schedule A.

The rules indicate she must also itemize deductions on schedule A and cannot use the standard deduction.

She does not have a child so the HofH option is not available.

Are thier any exceptions to the rule regarding her prohibition from using the standard deduction?

What if they live apart like this for many years, ie, completely seperated but still legally married. Does the rule still apply?


Harvey Lucas

[Koss]

Mfs

To my knowledge there is no exception, except for Head of Household, which you have already ruled out.

Some of the other negative consequences to MFS have some loopholes. For example, taxable social security benefits become a train wreck for MFS, but you can escape from the nightmare if you lived apart from your spouse for the entire year. Likewise for some of the limitations on IRA contributions.

But I don't think there is any similar exception for itemized deductions.

This is only one reason why staying legally married when the relationship is over is a bad idea.

BMK

[Redneck]

If

If she were legally separated, she would be able to file single(TTB 3-12)

[Lion]

Both

Both could take the standard deduction. Maybe if her spouse is close, he could be persuaded.