Can You Claim a Spouse as a Dependent?

Tax regulations generally do not permit claiming a spouse as a dependent on a federal income tax return. The Internal Revenue Service (IRS) establishes specific criteria for dependents, and these rules do not include a spouse. Instead, tax rules for married individuals operate under distinct filing statuses, allowing couples to combine their financial information for tax purposes.

Understanding Tax Dependents

The Internal Revenue Service (IRS) defines a dependent as either a qualifying child or a qualifying relative. Each has a set of specific tests that must be met.

For a qualifying child, the individual must satisfy a relationship test, an age test, a residency test, a support test, and a joint return test. The relationship test requires the child to be your son, daughter, stepchild, foster child, sibling, or a descendant. The age test generally requires the child to be under 19, or under 24 if a full-time student. The residency test mandates the child must have lived with the taxpayer for more than half the year. The support test dictates the child cannot have provided more than half of their own support. The joint return test stipulates the child cannot file a joint return, unless filed solely to claim a refund.

For a qualifying relative, the individual must not be a qualifying child of any taxpayer and must meet a gross income test, a support test, and either a member of household or relationship test. Their gross income must be less than $5,050 for the 2024 tax year. The taxpayer must provide more than half of their total support. The person must either live with the taxpayer all year as a member of their household or be related in specific ways. A spouse does not meet these criteria, as specific tax provisions for married couples supersede dependent rules.

Tax Treatment for Married Couples

Instead of being claimed as dependents, spouses typically file their taxes using one of two primary marital statuses: Married Filing Jointly or Married Filing Separately. Married Filing Jointly is often the most advantageous status for married couples, allowing them to combine their incomes, deductions, and credits on a single tax return. Both spouses are equally responsible for the accuracy of the return and any tax liability. This filing status generally offers a higher standard deduction and access to various tax credits that might not be available under other statuses.

For the 2024 tax year, the standard deduction for those filing Married Filing Jointly is $29,200. This amount significantly reduces the combined taxable income for many couples. Even if one spouse had no income, filing jointly remains an option, and both incomes and deductions are reported together. Conversely, the Married Filing Separately status requires each spouse to file an individual tax return, reporting only their own income, deductions, and credits. This status might be chosen in specific situations, such as when one spouse has significant medical expenses or if there are concerns about a spouse’s tax history.

However, choosing Married Filing Separately often results in a lower standard deduction for each individual, which is $14,600 for the 2024 tax year. It can also limit eligibility for certain tax credits, including the Earned Income Tax Credit, Child Tax Credit, and education credits. If one spouse itemizes deductions, the other spouse must also itemize, even if their own itemized deductions are less than the standard deduction. Therefore, most married couples find the Married Filing Jointly status more financially beneficial due to its combined tax savings and broader access to tax benefits.

Determining Your Marital Status for Taxes

Your marital status for tax purposes is determined based on your status on the last day of the tax year, which is December 31. If you were legally married on or before December 31 of the tax year, the IRS considers you married for the entire year. This rule applies even if you were married late in the year, such as on December 31 itself. Consequently, you would file your taxes using a married filing status for that entire year.

If a couple separates during the year but their divorce is not finalized by December 31, they are still considered married for tax purposes for that year. In such cases, they would typically file as Married Filing Jointly or Married Filing Separately. Only once a divorce or legal separation is finalized by state law on or before December 31, would individuals be considered unmarried for tax purposes for that year and would then need to choose a different filing status, such as Single or Head of Household.