Do I Claim My Spouse as a Dependent?
Navigating tax rules for married couples? Learn if your spouse can be claimed as a dependent and how to accurately file your tax return.
Individuals often wonder if they can claim their spouse as a dependent on their tax return. The Internal Revenue Service (IRS) has specific rules for dependent status. This article clarifies IRS guidelines concerning spouses and dependent status.
Understanding Dependent Status
The IRS outlines specific criteria for someone to be considered a dependent, categorizing them as either a Qualifying Child or a Qualifying Relative. A spouse does not meet the definition for either of these dependent types. For a Qualifying Child, factors such as age, relationship to the taxpayer, residency, and the child’s support are considered. For example, a child must typically be under age 19, or under 24 if a full-time student, and live with the taxpayer for more than half the year.
A Qualifying Relative, on the other hand, must not be a Qualifying Child of any taxpayer, and must meet gross income and support tests. The individual’s gross income must be less than a specified amount for the tax year. Additionally, the taxpayer must provide more than half of the individual’s total support for the year. Spouses have a different tax relationship than a taxpayer and a dependent, as they are considered a single economic unit for tax purposes.
Tax Filing Status for Married Couples
Instead of claiming a spouse as a dependent, married individuals account for their spouse’s financial information by selecting an appropriate tax filing status. The two primary statuses available to married couples are Married Filing Jointly and Married Filing Separately. Being married on the last day of the tax year determines eligibility for these statuses for the entire year.
Married Filing Jointly (MFJ) allows spouses to combine their income, deductions, and credits on a single tax return. This status results in a lower overall tax liability compared to filing separately, and both spouses are jointly and individually responsible for the tax due on the return. Conversely, Married Filing Separately (MFS) allows each spouse to file their own return, reporting only their individual income, deductions, and credits. While this status ensures separate liability for each spouse’s tax obligations, it leads to a higher combined tax burden and may limit eligibility for certain tax credits and deductions. Taxpayers should consider their specific financial circumstances when choosing between these two filing statuses.