If Tom and Judith Ballard decide to file Married Filing Separately, what must Judith do if Tom itemizes deductions?

When married couples choose to file their taxes separately, specific rules apply regarding deductions. If one spouse, in this case Tom, decides to itemize deductions on their tax return, the other spouse, Judith, is required to adhere to the same method. This means that Judith must choose either to itemize her deductions on her tax return as well or to claim a standard deduction of zero.

This requirement ensures that both spouses are treated consistently under tax law when filing separately. If one spouse itemizes, the other cannot simply take the standard deduction as it would distort the intended tax relief they are eligible for. Therefore, when Tom itemizes, Judith must make a decision that aligns with that choice, resulting in the requirement that she must either itemize or claim a zero standard deduction.

In summary, the correct choice reflects the tax regulation that enforces consistency between spouses choosing to file separately regarding the deductions they claim.