Al Bundy wrote:
- quote -

Nope. Both take the full standard deduction for their
category.

Cheer$,
Harlan Lunsford

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Al Bundy <postmaster[at]127.0.0.1> writes:

- quote -

As to your last statement, each takes the standard deduction
for the MFS filing status. That just happens to be 1/2 of
the standard deduction for MFJ.

Otherwise, bingo!

Phil Marti
Topeka, KS

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philmarti[at]aol.com (Phil Marti) wrote in news:103m4bmi69sm1f0
- quote -

Lemme see if I got this now then.

MFS situation:
Spouse itemizes.
Other cannot take standard deduction.
Should itemize no matter what.

MFS situation:
Neither itemizes.
Both take 1/2 standard deduction.

??????

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Al Bundy wrote:
- quote -

then what changed?

Cheer$,
Harlan Lunsford, EA n LA

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Al Bundy <postmaster[at]127.0.0.1> writes:

- quote -

Unusually badly written for an IRS Pub. The sentences stand
alone and do not conflict with each other. The first
sentence says that both spouses must use the same deduction
system. The second sentence says that if they use standard
deduction, each gets a standard deduction equal to half the
joint standard deduction.

For a less confusing statement, see the verbiage beginning
after the first "TIP" in Chapter 22 of Pub 17 (bullet 1).

Phil Marti
Topeka, KS

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kamlet[at]panix.com (Arthur Kamlet) wrote:
- quote -

Those are 2002 rules I think.

2003:

Pub 17 pg 24-25

Special Rules

If you choose married filing separately as your filing
status, the following special rules apply.

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

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EFranklin wrote:

- quote -

No: Specifically not allowed.

However, if both qualify for head-of-household, the
"unmarried" treatment via section 7703 (from the reference
in IRC 63(g)) means that the rule in 63(c)(6)(A) requiring
married-separate filers to match doesn't apply.

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- quote -

No.

- quote -

Gee, I guess the honeymoon is over. They can amed that to
file a joint return if it's too their advantage.

Phil Marti
Topeka, KS

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EFranklin <evcpa9[at]netscape.net> wrote in news:103g1sq4djg3bd6

- quote -

Pub 17 pg 24-25

Special Rules

If you choose married filing separately as your filing
status, the following special rules apply.

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

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"EFranklin" <evcpa9[at]netscape.net> wrote:

- quote -

No.

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EFranklin <evcpa9[at]netscape.net> wrote:

- quote -

Then husband's standard deduction is zero, and the only
deduction available to him is from itemizing.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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EFranklin wrote:

- quote -

No. They both have to compute deductions using the same method.

--
Alan
http://taxtopics.net

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Can one spouse itemize and the other spouse take the
standard deduction. Recently married in June 2003 and
wife has filed married filing separate.

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