I am Married Filing Separately. Do I have to take the same deduction as my spouse does on their return?
When you file your tax return as Married Filing Separately, you are not required to take the same deductions as your spouse. Each spouse reports only their own income, deductions, and credits on their individual return. However, there are specific rules for how certain deductions and income are allocated, especially in community property states or when filing separate returns for business income.
Key Points:
- Separate Reporting: You must report only your own income and deductions. Your spouse’s deductions do not automatically apply to your return.
- Community Property States: If you live in a community property state and file separately, you and your spouse must each report half of your combined community income and deductions. You must complete and attach Form 8958 to show how you calculated your share.
- Business Income (Qualified Joint Venture): If you and your spouse operate a business as a qualified joint venture (QJV), you must divide all business income, deductions, and credits based on your respective interests. Each of you files a separate Schedule C or F (Form 1040) for your share.
- State and Local Taxes (SALT): If you itemize, you can include your own state and local taxes in columns (b) and (c) of Form 8379. Other deductions can be allocated as you determine.
- Amended Returns: If you are amending your return, use Form 1040X and combine amounts from your spouse’s original return or adjustments made to it.
It is important to note that while you are not required to match your spouse’s deductions, certain joint filings (like Form 5329 or Form 461) may require both spouses to complete a single form together. Always refer to the specific form instructions for guidance.
Source:
Publication 555
Form 8379
Form 1040X
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions.