A New York state taxpayer paid the tax bill for the 2012 tax year in 2013 when filing jointly for 2012. However, in 2013 the taxpayer decides to file separately. Can the spouses split the tax payment the following year if they elect to file separately?

ANSWER

The BIDaWIZ Team's Answer:

Yes this is allowed as per IRS Publication 501 and IRC Section 164(a)(2). Please note that the deduction would be claimed on line 5 of your Schedule A, which is attached to your 1040. Please also keep in mind that both spouses that file separately must itemize or claim the standard deduction. One spouse cannot itemize and the other claim the standard deduction.