Charitable Contribution Carryover

[Unregistered]

Client filed MFJ in 2004 and has contribution carryover. This year 2005, client and spouse separated and will be filing MFS. Client made all the contributions and spouse did not. For 2005, how much carryover can client take? Can client take all the contributions or do they have to be split with spouse?

thank you for any assistance.

[Bees Knees]

TTB, page 3-12 "Expenses paid from a joint account that holds earnings from both spouses are presumed to have been paid equally by the spouses unless one spouse can show otherwise."

If the charitable contribution carryover originated from a joint account, you have to split the carryover equally, unless one can prove otherwise.

Keep in mind that if they are filing MFS and one itemizes, they both have to itemize. Why would one spouse allow the other to claim all the carryover?