Married Filing Separate - Standard or Itemize?

[Tax Prep by Deb]

I have a client who is separated from his wife. He has not lived with his wife at all for the past two years.

The wife files head of household and claims their son. She also itemizes her deductions and claims everything leaving my client with nothing but his own income.

I'm I correct in my thinking that he either taxes a zero deduction or itemizes what few deductions he does have?

Is there any legal way that he can claim the standard deduction because he did not live with wife at any time during the year?

Any thoughts would be appreciated.

Deb!

[jainen]

>>She also itemizes her deductions and claims everything<<

That sounds like she is claiming things that he paid. In my opinion, she can't do that so he could itemize in the normal way. Anyway, it's his only choice. He can't use the standard deduction on an MFS return if his spouse itemizes.

[Pacun]

Since they didn't live together AT ALL in 2009, he can use the standard deduction even if she itemized. He can file as MFS and use $5,700 as standard deduction.

[michaelmars]

how does he know she itemizes?

[grandmabee]

Since they didn't live together AT ALL in 2009, he can use the standard deduction even if she itemized. He can file as MFS and use $5,700 as standard deduction.

I didn't know there was an exception if lived apart

[TaxmannEA]

Since they didn't live together AT ALL in 2009, he can use the standard deduction even if she itemized. He can file as MFS and use $5,700 as standard deduction.

Pacun, I think that you need to re-read the regs regarding MFS. If one spouse itemizes deductions, the other spouse is forced to use only those itemized deductions that they have. The only exception to this is if a spouse qualifies for HOH under the abandonrd spouse rules. As long as they are married and filing MFS, this rule applies.

[Tax Prep by Deb]

This is one of the reasons I posted this situation because earlier there was a discussion about them living apart for the whole year and it was suggested that the one not claiming head of household could take the standard deduction even if the other spouse itemized.

I was not able to find any information to that effect. Everything I came across indicated he would have to itemize.

They definitely lived apart, he knows she itemized because she told him so. I do not think he provides much towards the mortgage ect.... I believe the only thing he does do is provide child support.

I have never met the wife, but I can say my client seems to be getting the short end of the stick. I was hoping that someone could point me to some wording that would indicate he could take the standard deduction and it be more than zero!

Deb!

[Pacun]

I guess you don't have to itemized but your standard deduction is zero.

[kcjenkins]

Sorry, Deb, he has to file itemized if she does. Sounds like he's not getting that short a stick, tho, if he's not providing anything but child support. If she's paying the mortgage, she's fully entitled to take it. He just needs to adjust his withholding to cover that lack of Standard deduction. He can, of course, still take whatever he does have, taxes he paid, charitable contributions he made, etc.

[kcjenkins]

Since they didn't live together AT ALL in 2009, he can use the standard deduction even if she itemized. He can file as MFS and use $5,700 as standard deduction.

Pacun, you have posted this before. I really wish you would read up on this, because it is totally wrong, and if you are telling your clients this you are going to either get them in trouble or lose them when they realize you don't know what you are talking about. I don't mean this in a mean way, but it worries me that you've been corrected on this before, and are still saying it. The ONLY time that a married person filing separately gets to ignore the rule on itemized deductions is when THEY qualify for HOH. The other partner is still under that rule.

So if a couple with two or more children split up but don't divorce, and each of them has at least one child living with them, then they could both be HOH and either one could itemize and the other not. Or if the one without a child living with them itemizes, the other, filing HOH, does not have to. But those are the ONLY exceptions.

[Pacun]

I checked Pub 17 and you are right, number 11 states it.

Do you know the percentage of my clients who get married? Most of my clients have children when they are on their teens and don't believe in marriage anyways. The ones I have used MFS have lived together at some point in the year or have children and can file as HH if they lived apart at least since Jun 30 the previous year.

This year, no one has filed MFS so far but the night still young. According to a study, that goes in accordance to the ecomic situation, pleople are living togheter because it is cheaper.

A new client came to my office in January and when I told her that she needs to file MFS and no earned income credit for her 2 children, she picked up her papers and stated she was going somewhere else. The same thing happened last week.