@razorback_fan200 - That is not a dependent - that is taking the exemption for a spouse without filing jointly. By doing that the joint standard deduction is lost. It would be a very rare situation when filing separately, loosing the joint deduction and the other credits that cannot be claimed on a separate return, would outweigh the advantages of filing jointly and getting the same exemption plus other advantages.
**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.**
