Deductions when using MFS sttus

[lovesledz]

I have clients who will use the MFS filing status because their marriage is on the rocks, & one spouse refuses to file jointly with the other. This spouse meets all requirements to use the HOH filing status and will itemize deductions. My interpretation of the rules is that the other spouse will also have to itemize, but I'm not 100% certain of this. I know this would be true if they both use the MFS status, but does the rule change if one spouse uses the HOH status? Does this then allow the other spouse to choose between itemizing of taking the standard deduction? Any help to clarify the rules on this would be appreciated.

[Koss]

Schedule A

I can't locate a source for this right now...

But historically, the IRS and the Tax Court have taken the position that the one who files as Head of Household is still filing a "separate return," i.e., they are legally married, and they have chosen not file jointly, so therefore, they are filing a separate return from their spouse.

Result is that even when one uses HoH and the other uses MFS, the rule remains the same: either they both itemize or they both take the standard deduction.

BMK

[lovesledz]

Thanks for your input. I'm somewhat baffled by this one; I have been searching for clarification and it seems that opinions & interpretations are all over the map on this.

[New York Enrolled Agent]

I have clients who will use the MFS filing status because their marriage is on the rocks, & one spouse refuses to file jointly with the other. This spouse meets all requirements to use the HOH filing status and will itemize deductions. My interpretation of the rules is that the other spouse will also have to itemize, but I'm not 100% certain of this. I know this would be true if they both use the MFS status, but does the rule change if one spouse uses the HOH status? Does this then allow the other spouse to choose between itemizing of taking the standard deduction? Any help to clarify the rules on this would be appreciated.

I would suggest you look at CCA 200030023. It is on point and the IRS concludes that if one spouse files as HOH and elects to itemize then the MFS cannot claim the standard deduction.

It also address the converse situation. If the MFS itemizes, the HOH may take the standard deduction.

[lovesledz]

New York Enrolled Agent

As per your suggestion I read CCA 200030023, and it does answer the question. Thank You.

[spencer]

Hoh

TTW p3-13 lower left "A taxpayer filing HOH can claim a standard deduction if his or her spouse itemizes." I've always assumed either party could file either way if one goes HOH.