Is Unemployed Spouse Your Dependent?
The answer is - your spouse cannot be considered as dependent on your tax return.
Let me explain this to you in detail. There are two types of exemptions available for a taxpayer under the present tax system - personal exemption and exemption for dependants. Personal exemption can be claimed only for yourself or your spouse, if you are married. So if you are filing a joint return, you can claim an exemption for yourself or your spouse if one of you has not worked or has no income for the whole of the tax year.
If you are married but filing separately returns, you can still claim exemption for your spouse if (a) your spouse has not earned in the income for that year (b) consequently, no return is filed by your spouse and (c) your spouse is not independent of anybody else.
On the other hand, there are exemptions for dependants. A person is considered your dependent if he/she relies on you for your support. It means that you have supported that person using your income during a particular year. Such person may be your child or relative. But he/she cannot be your spouse.
In short, you can claim personal exemption for your spouse but you cannot claim exemption for your spouse as your dependent.
If you want to verify this information, you can refer to http://www.irs.gov/pub/irs-pdf/p501.pdf for a detailed discussion on the subject.
It's a basic question. Can you claim your spouse as your dependent on your tax return? Chintamani Abhyankar explains more on this important aspect.
Chintamani Abhyankar, is a well known expert in the field of finance and taxation for last 25 years. He has written many books explaining inside secrets of the magic world of personal finance. His famous eBook Stop donating your money to IRS which is now running in its second edition, provides intricate knowledge and valuable tips on personal finance and income tax.
Published by Chintamani Abhyankar
I specialize in taxation, personal finance and identity theft issues. My tax strategies for small business owners have resulted in saving thousands of dollars to my clients. Beginning my career as a chart... View profile
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