The clients: a couple with a dependent child who will incur significant medical expenses. One spouse makes significantly more than the other. They are not in a community property state.
If they file jointly, they won't be able to deduct much of the expense due to their combined AGI being so high. If they file separately, the spouse with the lower AGI could claim it and deduct more of the dependent child's medical expenses.
I'm vaguely aware of a limit on spouses claiming deductions in this way. But I can't find any IRS code on the topic. Can the couple do this? Thank you in advance.