13.2 Husbands and Wives Filing Separate Returns

If you and your spouse file separate returns (1.3) for 2011, and neither of you is a qualifying head of household (1.12), you must both claim itemized deductions or limit yourselves to a standard deduction of $5,950 each. You must both make the same election; when one of you itemizes the other is not entitled to any standard deduction. That is, if your spouse has itemized deductions exceeding $5,950 and elects to itemize, you must also itemize, even if your itemized deductions are less than $5,950.

Filing Instruction

Changing an Election

If you filed your return using the standard deduction and want to change to itemized deductions, or you itemized and want to change to the standard deduction, you may do so within the three-year period allowed for amending your return. If you are married and filing separately, each of you must consent to and make the same change; you both must either itemize or claim the standard deduction.

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On a separate return, each spouse may deduct only those itemized expenses for which he or she is liable and pays. This is true even if one spouse pays expenses for the other. For example, if a wife owns property, then the interest and taxes imposed on the property are her deductions, not her husband’s. If he pays them, neither one may deduct them on separate returns. The husband may not because they were not his liability. The wife may not because she did not pay them. This is true also of casualty or theft losses.

No restrictions if divorced or legally separated.

Following a divorce or legal separation under a decree of divorce or separate maintenance, you and your former spouse are free to compute your tax as you each see fit, without reference to the way the other files. Both of you are treated as single. If you have itemized deductions, you may elect to claim them, and your former spouse is not required to itemize. Head of household tax rates may be available if certain requirements are met (1.12).

Head of household possibility if you live apart from your spouse.

If you are separated but do not have a decree of divorce or separate maintenance, both of you must either itemize or claim the standard deduction of $5,950 for 2012. However, you may file your 2012 return as a head of household (1.12) and may choose between an $8,700 standard deduction and itemizing deductions if you are married and live apart from your spouse and meet the following conditions:

• Your spouse was not a member of your household during the last six months of 2012.
• You paid over half of the costs of maintaining a home that for more than half of 2012 was the principal residence for you and a qualifying child or qualifying relative whom you may claim as your dependent. See Test 2 (1.12) for details.

As a head of household, you may elect to itemize whether your spouse itemizes or not. If you elect not to itemize, your 2012 standard deduction as a head of household is $8,700 if you are under age 65 and not blind. If you are age 65 or over or blind, your standard deduction is increased by $1,450 (13.4). The filing status of your spouse remains married filing separately. He or she must itemize deductions if you itemize. If you claim the $8,700 standard deduction for a head of household (or $10,150 if age 65 or older, or blind), he or she can itemize or claim the $5,950 standard deduction for married persons filing separately.