Artículo Married persons who filed separate returns.. Married persons who filed separate returns.

id="en_US_2025_publink1000173036"> Married persons who filed separate returns. You can change methods of taking deductions only if you and your spouse both make the same changes. Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. You both must use the same method of claiming deductions. If one itemizes deductions, the other should itemize because they won't qualify for the standard deduction. See Persons not eligible for the standard deduction , earlier. 2025 Standard Deduction Tables Caution If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you can't take the standard deduction even if you were born before January 2, 1961, or are blind. Table 10-1.Standard Deduction Chart for Most People IF your filing status is... THEN your standard deduction is... Single or Married filing separately $15,750 Married filing jointly or Qualifying surviving spouse 31,500 Head of household 23,625 Don't use this chart if you were born before January 2, 1961, are blind, or if someone else can claim you (or your spouse, if filing jointly) as a dependent. Use Table 10-2 or 10-3 instead. Table 10-2.Standard Deduction Chart for People Born Before January 2, 1961, or Who Are Blind Check the correct number of boxes below. Then go to the chart. You : Born before January 2, 1961 □ Blind □ Your spouse : Born before January 2, 1961 □ Blind □ Total number of boxes checked Box IF your filing status is... AND the number in the box above is... THEN your standard deduction is... Single 1 $17,750 2 19,750 Married filing jointly 1 $33,100 2 34,700 3 36,300 4 37,900 Qualifying surviving spouse 1 $33,100 2 34,700 Married filing 1 $17,350 separately 2 18,950 3 20,550 4 22,150 Head of household 1 $25,625 2 27,625 If someone else can claim you (or your spouse, if filing jointly) as a dependent, use Table 10-3 instead. You can check the boxes for Your Spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return. Table 10-3.Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Check the correct number of boxes below. Then go to the worksheet. You : Born before January 2, 1961 □ Blind □ Your spouse : Born before January 2, 1961 □ Blind □ Total number of boxes checked Box 1. Enter your earned income (defined below). If none, enter -0-. 1. _____ 2. Additional amount. 2. $450 3. Add lines 1 and 2. 3. _____ 4. Minimum standard deduction. 4. $1,350 5. Enter the larger of line 3 or line 4. 5. _____ 6. Enter the amount shown below for your filing status. Single or Married filing separately—$15,750 Married filing jointly—$31,500 Head of household—$23,625 6. _____ 7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1961, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a. _____ b. If born before January 2, 1961, or blind, multiply $2,000 ($1,600 if married) by the number in the box above. 7b. _____ c. Add lines 7a and 7b. This is your standard deduction for 2025. 7c. _____ Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. 11. Taxes What’s New State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately). See Limitation on deduction for state and local taxes , later. Reminder No deduction for foreign taxes paid for real estate. You can no longer deduct foreign taxes you paid on real estate. Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). It also explains which taxes you can deduct on other schedules or forms and which taxes you can’t deduct. This chapter covers the following topics. Income taxes (federal, state, local, and foreign). General sales taxes (state and local). Real estate taxes (state, local, and foreign). Personal property taxes (state and local). Taxes and fees you can’t deduct. Use Table 11-1 as a guide to determine which taxes you can deduct. The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Business taxes. You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. For information on these taxes, see chapter 8, Business Expenses in Pub. 334. State or local taxes. These are taxes imposed by the 50 states, U.S. territories, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Indian tribal government. An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. General sales taxes. These are taxes imposed at one rate on retail sales of a broad range of classes of items. Foreign taxes. These are taxes imposed by a foreign country or any of its political subdivisions. Useful Items You may want to see: Publication 502 Medical and Dental Expenses 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 514 Foreign Tax Credit for Individuals 525 Taxable and Nontaxable Income 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule E (Form 1040) Supplemental Income and Loss Schedule F (Form 1040) Profit or Loss From Farming Schedule SE (Form 1040) Self-Employment Tax 1116 Foreign Tax Credit For these and other useful items, go to IRS.gov/Forms . Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. The tax must be imposed on you. You must pay the tax during your tax year. The tax must be imposed on you. In general, you can deduct only taxes imposed on you. Generally, you can deduct property taxes only if you are an owner of the property. If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. You must pay the tax during your tax year. If you are a cash-basis taxpayer, you can deduct only those taxes you actually paid during your tax year. If you pay your taxes by check and the check is honored by your financial institution, the day you mail or deliver the check is the date of payment. If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. If you contest a tax liability and are a cash-basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). See Pub. 538 for details. If you use an accrual method of accounting, see Pub. 538 for more information. Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. State and Local Income Taxes You can deduct state and local income taxes. Exception. You can’t deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. For example, you can’t deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Withheld taxes. You can deduct state and local income taxes withheld from your salary in the year they are withheld. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-B, 1099-DIV, 1099-G, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, and 1099-R may also show state and local income taxes withheld. Estimated tax payments. You can deduct estimated tax payments you made during the year to a state or local government. However, you must have a reasonable basis for making the estimated tax payments. Any estimated state or local tax payments that aren’t made in good faith at the time of payment aren’t deductible. Example. You made an estimated state income tax payment. However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. You had no reasonable basis to believe you had any additional liability for state income taxes and you can’t deduct the estimated tax payment. Refund applied to taxes. You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2025 estimated state or local income taxes. Don’t reduce your deduction by either of the following items. Any state or local income tax refund (or credit) you expect to receive for 2025. Any refund of (or credit for) prior-year state and local income taxes you actually received in 2025. However, part or all of this refund (or credit) may be taxable. See Refund (or credit) of state or local income taxes , later. Separate federal returns. If you and your spouse file separate state, local, and federal income tax returns, each of you can deduct on your fede