My spouse and I are filing separate IRS tax returns. How can we split our itemized deductions on our tax returns?

Each spouse can only deduct the itemized deductions he or she is liable for and actually pays on his/her tax return. Thus, if the husband is liable for an otherwise tax deductible expense and the wife pays it, then neither can deduct the expense as an itemized deduction on their tax returns.

You may be able to claim itemized deductions on a separate tax return for certain expenses that you paid separately or jointly with your spouse. Tax deductible expenses that are paid out of separate funds, such as medical expenses, are tax deductible on the tax return of the spouse who pays them. If these expenses are paid from community funds, the tax deduction on the tax returns may depend on whether or not you live in a community property state. In a community property state, the tax deduction on the tax returns is divided equally between you and your spouse. Otherwise, see IRS Publication 504, Divorced or Separated Individuals, for how to allocate the tax deductible expenses on your tax returns.