21.2 Your Spouse as an Exemption

Your spouse is not your dependent for tax purposes. An exemption for a spouse is based on the marital relationship, not support. On a joint return, each spouse receives an exemption as a taxpayer. The name and Social Security number of each spouse listed on a joint return will be matched by the IRS against computer records of the Social Security Administration. If there is a mismatch, the exemption for that spouse will be disallowed (21.10).

Caution

Spouses’ Social Security Numbers and Names

Make sure that the names used when you and your spouse file your joint return match the names you have provided to the Social Security Administration. If there is a mismatch between a name and Social Security number, the IRS will disallow the exemption and then send you a notice that allows you to explain the discrepancy and restore the deduction (21.10).

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On a separate return (as married filing separately or as head of household), you may claim your spouse as an exemption if he or she has no gross income and cannot be claimed as a dependent by another taxpayer. You may not claim an exemption for your spouse who has income, unless you file a joint return that includes that income. For example, if a wife files a separate return, her husband may not claim her as an exemption, even if she filed the return merely for a refund of taxes withheld on her wages.

If your spouse is a nonresident alien, has no income from U.S. sources, and is not a dependent of another person, you may claim an exemption for your spouse on a separate return.

If divorced or legally separated during the year.

You may not claim your former spouse as an exemption if you are divorced or legally separated under a final decree of divorce or separate maintenance, even if you provided his or her entire support. However, an interlocutory (not final) decree does not bar you from claiming your spouse as an exemption.

Your spouse died during the year.

If you did not remarry and your deceased spouse had gross income, you may claim an exemption for your spouse only if you file a joint return that includes his or her income. You may claim the exemption on a separate return only if your spouse had no gross income and was not a dependent of another taxpayer.

If you remarry before the end of the year in which your spouse died, you may not claim an exemption for your deceased spouse. If you file a joint return with your new spouse, you may be claimed as an exemption on that return. If you had no income for the year, you may be claimed as an exemption on both your deceased spouse’s separate return and on a separate return filed by your new spouse, provided no one else may claim you as a dependent.