For what purpose? You cannot claim your spouse as a dependent. If you lived apart for at least six months in the tax year, your filing choices are married filing jointly or married filing separately. If you were apart for at least the last six months of the tax year, and you have the children then you could also file as Head of Household. Your imprisoned spouse does not have to file a tax return for the state in which they are imprisoned unless they somehow earned taxable income in that state.
What are you trying to do?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
