Rev. date: 1/26/2010If you and your spouse file separate returns and one of you
itemizes deductions, the other spouse will have a standard deduction of zero. In
this situation, the other spouse should also itemize their deductions.
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You may be able to claim itemized deductions on a separate
return for certain expenses that you paid separately or jointly with your
spouse.
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Deductible expenses that are paid out of separate funds, such
as medical expenses, are deductible by the spouse who pays them.
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If these expenses are paid from community funds, the deduction
may depend on whether or not you live in a community property state.
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In a community property state, the deduction is, generally,
divided equally between you and your spouse.
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