J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

13.2 Husbands and Wives Filing Separate Returns

If you and your spouse file separate returns (1.3) for 2011, and neither of you is a qualifying head of household (1.12), you must both claim itemized deductions or limit yourselves to a standard deduction of $5,950 each. You must both make the same election; when one of you itemizes the other is not entitled to any standard deduction. That is, if your spouse has itemized deductions exceeding $5,950 and elects to itemize, you must also itemize, even if your itemized deductions are less than $5,950.

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Filing Instruction

Changing an Election

If you filed your return using the standard deduction and want to change to itemized deductions, or you itemized and want to change to the standard deduction, you may do so within the three-year period allowed for amending your return. If you are married and filing separately, each of you must consent to and make the same change; you both must either itemize or claim the standard deduction.

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On a separate return, each spouse may deduct only those itemized expenses for which he or she is liable and pays. This is true even if one spouse pays expenses for the other. For example, if a wife owns property, then the interest and taxes imposed on the property are her deductions, not her husband’s. If he pays them, neither one may deduct them on separate returns. ...