Taxprohere
Level 7

19,000+ in noncash contributions?!!  A very generous system.  Possibly input error?

When MFS and one spouse itemizes, the other has a standard deduction of zero (technically not forced to itemize, but they might as well!)  You're thinking this backwards ("enabling the taxpayer to itemize when it should not") as no one is forced not to itemize.

Therefore, a taxpayer is not forced to itemize and not forced not to itemize🙃