Mfs

[mblatour]

Hi,

I haven't head to deal with this scenario yet and so any help would be greatly appreciated. Tax clients were separated all of 2009. They have attorneys and are not on speaking terms with one another. They most likely will be divorced some time this year if they can work it all out.

Husband wants to file MFS and itemize deduct's because he has mortgage interest. He still lives in the house and is paying that bill.

Wife is renting apartment and agrees that husband is paying the mortgage and she is not asking to claim any of that. She does not want to itemize because the standard would benefit her more on MFS return.

I know that if one itemizes they are both supposed to itemize. Can the husband just go ahead with itemizing and then leave the wife out of luck?

Thanks,
Becky

[DonPriebe]

... Husband wants to file MFS and itemize deduct's because he has mortgage interest. He still lives in the house and is paying that bill. ... Wife does not want to itemize because the standard would benefit her more on MFS return. ... Can the husband just go ahead with itemizing and then leave the wife out of luck?

Yes. A taxpayer does not need the permission of his/her spouse to file as MFS. And itemizing deductions is also a right, whereas taking the standard deduction is an option that may only be exercised if all the necessary conditions (such as MFS spouse also chooses to take standard) are met.

[AJsTax]

Just a quick question:

They were separated all of the year and both have attys, do they not have a legal separate maintenance agreement in place? If yes, then they both can file single, if not the lawyers are missing the boat on this one.

[mblatour]

no maintenance agreement

in place. Sounds like the attorneys haven't been very helpful throughout. The wife told me tonight that her attorney told her she asks too many questions. She says to me "well I'm paying him $250 per hour, shouldn't I be able to find out the answers to my questions?". These are both nice people. Just an unfortunate situation.

I'm seeing a trend of increased separations/divorces this year. I guess I did last year too, but even more so this year. Too sad.