If a couple files taxes separately and one spouse has medical deductions, how is the other spouse's deduction treated?

When a couple files their tax return separately, each spouse’s tax situation is handled independently. If one spouse has medical expenses that exceed the threshold for medical deductions, that spouse can itemize their deductions to include those expenses. However, the other spouse does not receive the benefit of those medical deductions simply because they filed separately.

The IRS regulations stipulate that a taxpayer must either take the standard deduction or itemize deductions for the entire return. Therefore, if the other spouse does not have any qualifying itemized deductions to claim, they would typically just take the standard deduction instead of being able to benefit from the other spouse's medical deductions.

It's important to note that these separations in the treatment of deductions are designed to ensure that each individual is responsible for their own tax situation, reinforcing the idea that deductions and credits apply individually when filing separately. This explains why the answer indicating that the other spouse receives no medical deduction accurately reflects the tax treatment under these circumstances.