Jennifer and Stephan are married at year-end and they file separate tax returns. If Jennifer itemizes deductions on her return, Stephan must also itemize deductions on his return even if his itemized deductions don't exceed his standard deduction.

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When married taxpayers file separate returns and one spouse itemizes deductions, the other spouse must also itemize deductions on their return. This is known as the "Itemized Deduction Requirement."

Jennifer and Stephan Are Married at Year-End and They File