Is there a rule that determines which spouse decides how deductions will be taken? My client is a MFS filer (by force). Her husband insists on itemizing and he is barely over $12,200. Of course the only deductions my client has is a meager $80 in charitable contributions. If she "gets there first" can she force him to take the standard deduction? TIA!
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Makes no difference who goes first - IRC 63(c)(6) controls and your client is not eligible for the standard deduction if the spouse itemizes. -
I have had a situation where wife(my client) filed with Std Deduction and her soon to be ex husband itemized. I was not preparing his return so I was not aware of any of this and they were not on speaking terms. She received the IRS Notice and then her attorney filed with IRS the circumstances of their divorce, property settlement etc. and IRS allowed her to keep Std Deduction. She was not living with her husband at that time.
So there may be an exception under certain circumstances.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDRComment
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Thank you for your responses. While I understand the code, I was hoping for some "caveat" that determined which spouse ultimately made the decision.Comment
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If one itemizes, the spouse who itemizes "makes the decision" for all practical purposes, if both are filing as MFS. No possibility of HOH?Comment
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