Final answer:
Paul's suggestion that he itemize deductions while Sonja takes the standard deduction is not allowed. Both must use the same method, either itemizing or the standard deduction, on a married-filing-separately return.
Step-by-step explanation:
If Paul and Sonja, who are married, are considering different methods for filing their taxes—with Paul itemizing his deductions and Sonja taking the standard deduction—they should be aware that this strategy is not allowed under the tax code. When one spouse itemizes deductions, the other spouse cannot take the standard deduction and must also itemize, even if this results in less overall deductions. This means that if Paul itemizes his $9,540 in deductions, Sonja must also itemize her $525 in deductions rather than taking the standard deduction for her filing status.
In general, couples will typically compare the total amount of their itemized deductions to the amount of the standard deduction for their joint filing status to determine which method saves them more in taxes. This strategy must be applied uniformly to both spouses on a married-filing-separately return. It is crucial that they calculate both scenarios (itemizing vs. standard deduction) to decide which option yields the greater tax benefit.