Have a client in NY state who is filing his taxes with me. He is filing married separate. He is taking the house and real estate deductions. Since its not a community property state, he doesn't have to claim 1/2 her income and she claim 1/2 his income, correct? He can just file his income and deductions.. correct?

I know there is only 6 states for community property . Thanks

He can claim the full house and real estate deduction only if the house is exclusively in his name.

If both spouse's names are on the title, then the house and real estate tax deduction must be split equally.