How to split itemized deduction if you and your spouse are filing separate IRS tax returns?

In the case of itemized deduction if you and your spouse file tax returns containing the same itemized deductions only one will be qualified to get the deduction. Also it is necessary that both you and your spouse should mention the itemized deduction in the form even in case if your itemized deductions are greater than the standard deduction. Both of them cannot make deductions on the same item. Suppose if both husband and wife file tax return which contains same itemized deduction then only one will be made eligible to accept the offer. Either the husband or the wife will be given the deduction. The IRS will choose the right person by following their rules and regulations. Both can make a claim on tax deduction if the expenses are paid together. If the expenses are paid separately then only a single claim should be made by the person who had paid for it. In case the payment is made through community funds, then tax deduction can be made only if you live in that community. Also all the income received both by the spouse and by you should be shown in the tax return forms separately. You must not fail to file it before the due date.