If Yolanda wants to itemize deductions while filing separately, what must Sean do?

For Yolanda to itemize her deductions while filing separately, Sean must also itemize his deductions or claim a zero standard deduction. This is because when spouses choose to file their tax returns separately, they are required to use the same method for deductions. If one spouse itemizes, the other spouse cannot take the standard deduction and must also itemize their deductions, which can lead to a situation where the other spouse has to claim a zero standard deduction if they don’t have enough deductions to itemize effectively. This rule ensures that both partners adhere to the same deduction method, maintaining consistency in their tax filing.

The other choices do not correctly align with the requirement that both spouses must follow the same deduction method when filing separately. For instance, filing a joint return is not relevant since the question specifies that they are filing separately. Similarly, claiming the standard deduction is not an option if one spouse decides to itemize. Lastly, the status of Head of Household is not applicable here, as it requires specific conditions that do not pertain to this situation. Therefore, it is essential that Sean chooses to itemize his deductions or claims a zero standard deduction, which is why that answer is correct.