Married filed separately - house is in wife's name, pays all expenses from account solely in her name - can she take the total property tax deduction (max $10k). Spouse would have to also itemize and get no standard deduction, no property tax deduction, just deductions related to him...is this correct?
But even in a community property state, a real property can still be a separate property under certain circumstances. Until it is verified by a taxpayer, it may be risky to assume every asset is a community property, IMHO.
I agree with Susan that R/E taxes can only be deducted by the person(s) eligible pursuant to Treas. Reg. 1.164-3(b) and by case law (notwithstanding those related to equity interest, which is not relevant here).
Still an AllStar