Question

Jacinda decides to file separately from her husband, Xavier. On his separately filed return, Xavier claims itemized deductions in the amount of $15,223. What are Jacinda's options regarding itemizing on her federal return?

A. Jacinda can use the full standard deduction of $12,950 or itemized deductions if she has enough to exceed that number.
B. Because Xavier is itemizing, Jacinda may not use the standard deduction. She is required to itemize deductions on her return.
C. Jacinda is able to claim either the full standard deduction or one-half of Xavier's itemized deductions, whichever is greater.
D. Because they are married, even though not filing jointly, Jacinda is required to take one-half of the amount of Xavier's itemized deductions as her standard deduction.

Answer 1

Since Xavier itemized his deductions, Jacinda is required to either itemize her deductions or not claim any standard deduction. Jacinda should itemize only if her deductible expenses exceed the standard deduction, as this will be more beneficial for reducing her taxable income. The correct option is B.

Step-by-step explanation:

If Xavier claims itemized deductions on his separately filed tax return, Jacinda, his spouse, has specific options for her tax filing. The Internal Revenue Code stipulates that if one spouse itemizes deductions, the other spouse cannot take the standard deduction. Therefore, the correct answer to Jacinda's situation is:

B. Because Xavier is itemizing, Jacinda may not use the standard deduction. She is required to itemize deductions on her return.

This means that Jacinda will need to itemize her deductions regardless of the amount. If she has deductible expenses that are less than the standard deduction, unfortunately, she cannot opt for the standard deduction to lower her taxable income. Jacinda's decision to itemize or not will depend on whether her eligible expenses exceed the standard deduction amount, making itemization beneficial for tax purposes.

Answer 2

The correct option for Jacinda is: B. Because Xavier is itemizing, Jacinda may not use the standard deduction. She is required to itemize deductions on her return. Jacinda cannot take the standard deduction since her husband Xavier has chosen to itemize deductions on his return. She must also itemize her deductions on her federal return.

Step-by-step explanation:

If a married couple decides to file separately, the Internal Revenue Service (IRS) has specific rules regarding their options for deductions. In this scenario, where Xavier has chosen to itemize deductions on his separate return, Jacinda's choices on her federal return are affected. According to IRS regulations, if one spouse itemizes deductions, the other spouse cannot take the standard deduction.

This means that Jacinda cannot use the standard deduction of $12,950 and must also itemize her deductions. She should calculate her individual itemized deductions and claim them if they are more than her standard deduction amount.