Itemized Deductions/Standard Deductions > Other Deduction Questions

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Frequently Asked Tax Questions

Itemized Deductions/Standard Deductions - Other Deduction Questions

Rev. date: 1/2010

My spouse and I are filing separate returns. How can we split our itemized deductions?

Deduction, Itemized
Divorced or Separated Spouses/Parents
Married Filing Separately

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.

You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse.
Deductible expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them.
If these expenses are paid from community funds, the deduction may depend on whether or not you live in a community property state.
In a community property state, the deduction is, generally, divided equally between you and your spouse.

Rev. date: 1/2010

I am in a disaster area and heard the IRS could help me. What can the IRS do?

Deduction, Itemized
Disaster
Theft and Casualty Losses

If you have been affected by a Presidentially declared disaster, the IRS may help you by:

Allowing additional time for filing returns and making payments, and in some circumstances, waiving interest and penalties if the disaster has caused you to file or pay late.
The IRS may also provide copies or transcripts of previously filed returns free of charge.
You may be eligible to file for a casualty loss deduction on the prior year's tax return, or if you have already filed, by submitting an amended return (Form 1040X).


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