"bill" <bw1945[at]nospam.com> wrote:

- quote -

Tks so much all, really disadvantageous to the lower income,
renting type of the MFS couple.

bill

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"bill" <bw1...[at]nospam.com> wrote:

- quote -

If one of the spouses elects to itemize, that trumps
standard deduction. The other spouse must itemize, as their
standard deduction is zero.

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"bill" <bw1...[at]nospam.com> wrote:

- quote -

Agreement by the married couple is not required. If one of
them itemizes the other has a choice of itemizing also or
taking a standard deduction of zero.

If one itemizes and the other takes a standard deduction
greater than zero, the one taking the standard deduction
will eventually get a bill for back taxes and interest from
the IRS.

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"bill" <bw1945[at]nospam.com> wrote:

- quote -

Correct.

- quote -

Either spouse can demand to itemize. It's only if they both
agree to use the standard deduction that either can use it.

See IRS Publication 17.

--
Phil Marti
Clarksburg, MD

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bill" <bw1945[at]nospam.com> wrote:

- quote -

It's very simple! If one spouse itemized, the other MUST!
IRS will untimately contact the non-itemizing spouse,
proposing to assess additional tax and disallowing the
standard deduction on his/her return. It is then up to that
spouse to claim whatever itemized deductions are available.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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bill wrote:

- quote -

Well you can't use MFJ status unless both sign the return,
so either spouse can force MFS by simply refusing to sign
MFJ. Again, once using MFS, either spouse can choose to
itemize, which forces the other to do so. Doesn't seem to
be any ambiguity for the IRS to resolve.

-Mark Bole

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- quote -

An individual may ALWAYS itemize deductions - the standard
deduction is an option in most cases. If one spouse itemizes
deductions, then the standard deduction option is not
available to the other spouse.

--
Don EA in Upstate NY

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It's my understanding that using the filing status "Married
filing Separate" that both must use same filing status
either std. deduction or itemizing.

My question is if neither is in agreement, how does the IRS
determine which filing status to use?

tks all

bill w

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