Itemized Deduction

[stella_karavas]

I have a couple where one is a foreign national. They are filing MFS and the taxpayer has paid all the itemized deduction.  The program is splitting 50/50.  How do you enter these as all "Taxpayer"?

[sjrcpa]

Did you start with a MFJ return and split it into 2 MFS?

Do they live in a community property state?

[stella_karavas]

No I started with MFS as she is a foreign national and they are not in community property state.  Should I do the MFJ first to get that option?

[sjrcpa]

No, don't do MFJ.

If you have a MFS file, I don't see how the software would split any itemized deductions.

You should enter only your taxpayer's itemized deductions. 100% of these should go on his Schedule A.

[sjrcpa]

You shouldn't have to, but try indicating T (for Taxpayer) next to each itemized deduction amount.

[pamdory · Accepted solution]

I agree that this is probably necessary.

[itonewbie]

@stella_karavas The reason they're filing MFS is that both of them live overseas or the foreign national spouse lives separately overseas?

[stella_karavas]

No - they just got married in November and she cannot live in US yet.  So she has no US income - works in EU 

[itonewbie]

May benefit from joint election depending on the NRA spouse's level of income.  However, other factors such as foreign entity ownership and investments in foreign mutual funds that could complicate US tax filing should be considered or at least planned for even if the election is not to be made for 2022.