Rev. date: 08/17/2012
If 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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