No, a taxpayer who is married to a person of the same sex cannot claim the standard deduction if the taxpayer’s spouse itemized deductions.
For federal tax purposes, the terms "spouse," "husband and wife," "husband," and "wife" include individuals married to a person of the same sex if the individuals are lawfully married under state law. This means that same-sex married couples are treated the same as opposite-sex married couples for federal tax purposes.
According to Subsection 63(c)(6)(A) of the Internal Revenue Code, a married individual filing a separate return cannot claim the standard deduction if their spouse itemizes deductions. This rule applies regardless of whether the marriage is between individuals of the same sex or opposite sex. The IRS FAQ also confirms this, stating that if a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction.
Therefore, the same restriction applies to same-sex married couples: if one spouse itemizes deductions, the other spouse cannot claim the standard deduction.
Sources:
Rev. Rul. 2013-17
§ 63. Taxable income defined
Publication 17 (2023)
Publication 501 (2023)
