Question 1 of 77. Which of these is correct about the federal standard deduction for MFS? If only one spouse itemizes, the other spouse could have a deduction smaller than the standard deduction. When a couple decides to file MFS, one may take a regular standard deduction and the other one may itemize. If both spouses take a standard deduction, the sum of their standard deductions is smaller than the standard deduction for MFJ. The standard deduction for MFS is always the same as for filing single. Mark for follow up Question 2 of 77. Howard and Barbara are divorced. They have not lived together since 2016. Barbara has full custody of their 11-year-old daughter, Megan, and will claim her as a dependent. In 2019, both parents contributed to Megan's support, and Howard paid $6,000 for Megan's braces. Who may claim the deduction for this medical expense? Howard. Barbara. Neither parent The amount of the expense is divided equally between the parents