TomD8
Level 15

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Your spouse is never considered your dependent. On a joint return, you may claim one exemption for yourself and one for your spouse. 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.
https://www.irs.gov/uac/six-important-facts-about-dependents-and-exemptions-1

The exemption amount for a spouse is the same as the exemption amount for a dependent: $4050 (for 2016).

Remember that you can still file a joint return even if one spouse had no income.  For most couples, filing jointly results in a lower tax bill than filing separately.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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