If one is generally entitled to greater deduction by choosing the option of "married filing jointly" after earning income throughout a given year whilst living with their spouse who had not earned any income during the entirety or majority of that year, then why is there even a lawful option to file as "head of household" and claim that spouse as a dependent?
Furthermore, why are the Tax Codes written in this way whereas incentive is given to the filing option that doesn't seem to logically coincide with the language that is used in these distinctions or the circumstances that they (in most cases) apply to e.g. children being dependent upon their parents.
Just doesn't seem to make sense since, someone who is not earning income is, more than likely, virtually dependent on He or She who is earning their Household's income. I have a number of guesses on why this is the way that things are set up, but I can't say that I surely know very much about this.
