Spouses file Married Filing Separately. One spouse itemizes deductions. What must the other spouse do?

Spouses file Married Filing Separately. One

Multiple choice — select the best answer

AThe other spouse may still take the standard deduction regardless of the first spouse's choice.
BThe other spouse must file Married Filing Jointly to claim any deductions.
CThe other spouse automatically receives a higher standard deduction to compensate.
DThe other spouse must also itemize deductions, even if the itemized amount is zero.

✓ Correct answer: D. The other spouse must also itemize deductions, even if the itemized amount is zero. When spouses file separately and one spouse itemizes deductions, the other spouse's standard deduction is reduced to zero and they must also itemize — a specific rule that makes MFS costly when deductions are unequal.

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Spouses file Married Filing Separately. One spouse itemizes deductions. What must the other spouse do?

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