If Harry's wife itemized her deductions, can he still use the standard deduction when filing separately?

When one spouse itemizes their deductions, the other spouse must also itemize, regardless of whether they would benefit more from the standard deduction. This rule ensures that both spouses are treated consistently for tax reporting purposes. Therefore, if Harry's wife has itemized her deductions, Harry is not permitted to claim the standard deduction on his tax return. This provision is designed to prevent taxpayers from strategically choosing different deduction methods to maximize tax benefits unfairly.

In scenarios where one spouse itemizes, both must follow suit, which reinforces the rationale that the tax strategy should align for both individuals in the marriage. Hence, Harry must also itemize his deductions if his wife does.