Scenario: married couple living in the same house but filing separate federal returns this year, each spouse taking the standard deduction on their return. Husband has a home office for his business, the income of which is reported on Schedule C. Wife is not claiming a home office on her return.

On Form 8829, Expenses for Business Use of Your Home, in the Indirect Expense column, at line 11 (real estate taxes) should the husband enter only half of the real estate taxes since they're filing separately? Is the answer the same for insurance on line 18?

Or does the fact that the standard deduction is being taken by each spouse allow the husband to enter 100% of the real estate and/or the insurance in the Indirect Expense column.