If one spouse uses “married filing separately” as the filing status, the other spouse must also use this filing status. The other spouse must file if his/her gross income is more than a set amount. For 2017 returns, this amount is $4,050.
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.