Can You Claim a Spouse as a Dependent on Taxes?

A common question for married individuals is whether they can claim a spouse as a dependent for tax purposes. The Internal Revenue Service (IRS) does not permit one spouse to claim the other as a dependent. Married individuals are treated differently under tax law, primarily through specific filing statuses that acknowledge their financial union. This framework ensures that couples receive appropriate tax benefits without utilizing dependency rules meant for other relationships.

Understanding Dependency Rules for Tax Purposes

The IRS defines a “dependent” as either a qualifying child or a qualifying relative, each with distinct criteria. A qualifying child must meet relationship, age, residency, support, and joint return tests. The child must be under a certain age (e.g., under 19, or under 24 if a student) and must not provide more than half of their own support.

A qualifying relative must pass a gross income test, a support test, and a relationship or household member test. Their gross income must be below a specified threshold, and the taxpayer must provide over half of their total financial support. A spouse does not meet the criteria for either category, as the relationship test for dependents excludes a spouse. A married person who files a joint return cannot be claimed as a dependent.

How Married Couples File Taxes

Married individuals account for themselves on tax returns using specific filing statuses. The two primary options are Married Filing Jointly (MFJ) and Married Filing Separately (MFS). The choice of filing status impacts a couple’s tax liability and available benefits.

When filing Married Filing Jointly, both spouses combine their incomes, deductions, and credits onto a single tax return. This status often provides the most favorable tax outcome for married couples, including eligibility for higher standard deductions and access to various tax credits that might be limited or unavailable under other statuses. For example, the standard deduction for those filing jointly is higher than for individuals. Both spouses are jointly and severally liable for any tax due on a joint return.

Alternatively, married couples can choose Married Filing Separately, where each spouse files their own individual tax return, reporting only their own income, deductions, and credits. While MFS can be advantageous in specific situations, such as when one spouse has significant medical expenses relative to their income or wishes to avoid joint liability, it often results in a higher overall tax burden for the couple. Many tax credits and deductions are reduced or disallowed for those filing separately.

Unique Spouse Situations

Unique circumstances can affect how spouses file their taxes, beyond the standard Married Filing Jointly or Separately. One scenario involves a non-resident alien spouse. A U.S. citizen or resident alien cannot file a joint return if their spouse is a non-resident alien at any point during the tax year, unless they elect to treat the non-resident alien spouse as a U.S. resident for tax purposes. Making this election means the non-resident alien spouse’s worldwide income becomes subject to U.S. taxation. If no election is made, the U.S. citizen or resident spouse would file as Married Filing Separately.

For a spouse with no income, filing Married Filing Jointly remains an option and is often beneficial. This allows the couple to utilize the higher joint standard deduction and potentially lower combined tax rates. In community property states, such as Arizona, California, and Texas, income earned by either spouse during the marriage is generally considered equally owned by both. If married couples in these states choose to file separately, they must each report half of the community income and all of their separate income on their respective returns, requiring Form 8958.

If a spouse dies, the surviving spouse can file Married Filing Jointly for the year of death. For the two tax years immediately following the year of death, if the surviving spouse has a qualifying dependent child, they may be eligible to use the “Qualifying Widow(er)” filing status. This status offers tax benefits similar to Married Filing Jointly, providing a transitional period before the surviving spouse shifts to a Single or Head of Household filing status.