MFS

[grandmabee]

MFS std deduction vs sch A. couple going thru devorce not final in 2010. will file separate. husband is gone and will probaly will not even file a tax return. moved out of state. if no return is ever filed or if IRS ends up filing for him and they alway use std deduction. I think if he did file he could possiblely file a Schedule A. some mortgage interest before forclosed. estimate A would be 6050.oo. how do we know if other spouse files STD or Sch A? Mine does not have enough for A. How do we decide which way to go.

I know if one files Sch A then both must.

thanks for any help

[Pacun]

I know if one files Sch A then both must.

thanks for any help

I like when I answer like Jainen.

Your statement is not correct. If one itemizes, the other doens't have to itemize. The only thing that becomes true is that her standard deduction is zero.

To be safe, please itemize deductions or if she has children or support her parents, she can qualify as HH.

[RitaB]

HOH if she otherwise qualifies and they lived apart the last 6 months of the year.

If she doesn't qualify for HOH, I would go with what you think will happen you. ("He will probably not even file," and IRS default is SD.)

Bet you never hear a word about it. Just explain what COULD happen in case she exaggerated about that part about him not filing. It happens, ya know?

[Terry D EA]

Your statement is not correct. If one itemizes, the other doens't have to itemize. The only thing that becomes true is that her standard deduction is zero.

Where does it say "her standard deduction is zero"

"If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return."

Question if your spouse itemizes and you cannot use the standard deduction that what deduction do you use? Maybe your statement is incorrect as well?

[jainen]

>> Where does it say "her standard deduction is zero" <<

IRC § 63 (c )(6)

"In the case of (A) a married individual filing a separate return where either spouse itemizes deductions... the standard deduction shall be zero."

Elsewhere the regs word it a bit differently, and indeed even the heading of this paragraph is "not eligible," but the text of the actual law is as I quoted.

[mcb39]

yes, the Standard Deduction would be zero. However, can't he itemize if he has anything to deduct such as State Income tax withheld, contributions, any property tax, etc.? He may not be able to have enough to come up to what the standard deduction would have been; but whatever he might have would help him. This is, of course, in the event that she itemizes.