Hi to all.

A new client thought her tax preparer filed her return in 2022, but it was not filed. In September 2022, her husband left the house, and she stayed in their home (the deed is under her name, and she paid the mortgage and property tax). She is sure her husband filed as Married Filing Separately (MFS) with the standard deduction, using the same tax preparer. She has a paper tax return which was never filed (she checked her IRS account, and nothing is there). The tax preparer had prepared her return as MFS with the standard deduction.

My question is: can I file MFS with itemized deductions for her, since she paid about $26,000 in real estate tax and interest reported on a 1098 form? I think the IRS will send a notice to her husband requiring him to itemize as well, right?

Thanks for your help!