Your spouse is never considered your dependent.
If you're filing a separate return, you may claim the exemption for your spouse only if they had no gross income, are not filing a joint return, and were not the dependent of another taxpayer.
What is spouse as a dependent?
A dependent spouse is a husband or wife who is actually and substantially dependent on the other spouse for maintenance or is substantially in need of support from the other spouse. Court's are given broad discretion in determination of dependency.
Who is considered dependent?
Who are dependents? Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent. Some examples of dependents include a child, stepchild, brother, sister, or parent.
