Claiming Exemption for Spouse on Married Filing Separate Return

You may decided to file married filing separate because you do not want your spouse to be responsible for your taxes.  If you do decide to file married filing separate, are you allowed an exemption for your spouse?

When you and your spouse file a joint return, both of you are responsible for taxes owed.  If only one spouse is going to generate a large tax balance then filing a married filing separate return should be considered.

You do decide to file married filing separate return but you would like to claim an exemption for your spouse.  Is this allowed?  According to IRS Publication 17 (Pub 17) you are allowed an exemption for you spouse if your spouse has no gross income.  This means no wages, no investment income, no interest or any other taxable gross income.  It does not matter if your spouse earns little income.  You are not allowed an exemption for your spouse if your spouse has a bank account that earned $1.00 of interest.

If you have questions on filing a married filing separate return, call ALG Tax Solutions 855-MI-Tax-Help (855-648-2943), provide your contact information online, or click Ask Your Question.

IRS Circular 230 Disclosure: To the extent this writing contains advice on a federal tax issue, the advice is not intended to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed in this communication.