@joyee.gao - A spouse can *never* be claimed as a dependent. You must be thinking of the law that allows a person filing separately to claim an *exemption* for the spouse, which is different than claiming a spouse as a dependent.
Quote form IRS Pub 17
"Your Spouse's Exemption
Your spouse is never considered your dependent.
Joint return. On a joint return you can claim one exemption for yourself and one for your spouse.
Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse:
- Had no gross income,
- Is not filing a return, and
- Was not the dependent of another taxpayer.
This is true even if the other taxpayer does not actually claim your spouse as a dependent.
-You can claim an exemption for your spouse even if he or she is a nonresident alien. In that case, your spouse:
- Must have no gross income for U.S. tax purposes,
- Must not be filing a return, and
- Must not be the dependent of another taxpayer."
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
