When can a married taxpayer file married filing separately M

When can a married taxpayer file married filing separately (MFS) and claim their spouse\'s personal exemption?

Solution

Under internal revenue service (IRS) code there is a provision for claiming an exemption of his or her spouse\'s personal exemption. For claiming that exemption, following should be satisfied.

1) Spouse has no gross income.

2) Spouse is not filing a return.

3) He has not been claimed as dependent on another tax payer\'s return.

All the above should be satisfied.