married filing separately NRA的一方可以不itemize deduction么

最近在报2023年的税,由于和LD暂时异地住在不同的州,选择了married filing separately。这两天算了一下退税,发现:

  • P1 (RA) : standard deduction 比 itemized deduction 能多退很多钱
  • P2 (NRA): NRA不能standard deduction。把州税填进Schedule A 做itemize deduction,从而可以多退一点点钱

根据IRS给出的信息:

Certain taxpayers aren’t entitled to the standard deduction: 1. You are a married individual filing as married filing separately whose spouse itemizes deductions…

也就是说married filing separately不允许在一方做itemized的情况下另一方standard。这样看下来RA+NRA的组合似乎只能两人同时itemize deduction。但是仔细一想,“NRA不能standard deduction” 并不自动意味着 "NRA选择了itemized deduction”。也就是说,P1 standard deduction + P2 zero itemized deduction (i.e., no deduction) 也是合法的,这样退回来的钱还会多一些。

所以问题归结于以下两点:

  1. P2作为NRA,是否可以选择不填Schedule A从而itemize deduction为0?
  2. 1040NR上填写itemized deduction为0是否被会导致P1无法standard deduction?换句话说,对于NRA而言,填 itemized deduction=0 到底还算不算itemized deduction?再换句话说,standard deduction和itemized deduction之外是否还存在第三种“no deduction”的状态?

个人感觉我们是可以standard+no的,但还是不太确定,于是来问一下潭里的大佬们。明明什么都没itemize,仅仅因为是NRA就被认定为做了itemized deduction 似乎不太对?