Itemized Deductions, Standard Deductions:
Other Deduction Questions
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
My spouse and I are filing separate returns. How can we split our
itemized deductions?
If you and your spouse file separate returns and one of you itemizes deductions,
the other spouse will have a standard deduction of zero. Therefore, the other
spouse should also itemize 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. For more information refer to Publication 504, Divorced or Separated Individuals; and Publication 555, Community
Property.
I am in a disaster area and heard the IRS could help me. What can
the IRS do?
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 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 amended return (Form 1040X). For additional information on this subject,
refer to Tax Topic 515, Casualty, Disaster, and Theft Losses,
and Publication 547, Casualties, Disasters, and Theft.
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