An abandoned spouse, even though ﬁling separately, will be allowed to use the standard deduction, without regard to whether the deserter spouse itemizes.

Question

Quizplus · Accepted Answer

This statement is true. According to the Internal Revenue Code, an abandoned spouse can use the standard deduction even if their estranged spouse itemizes their deductions. This rule is in place to provide some relief to abandoned spouses who may not have access to all of the financial information needed to itemize their deductions.

An Abandoned Spouse, Even Though ﬁLing Separately, Will Be Allowed