Can I declare my husband as a dependent if he is disabled?

[mchitw1020]

Your idiot Database does not recognize the word disabled.

[xmasbaby0]

No.   You cannot ever claim a spouse as a dependent.  File a joint return.  You can file a joint return even if one spouse has little or no income.   There are no extra deductions or credits on a federal return for saying your spouse is disabled unless he is legally blind.

For disabled adults:

There is an extra amount added to your standard deduction if you are legally blind.   Your federal return does not provide any other credits or deductions for saying you are disabled, with one possible exception.  

There is a credit for the Elderly and Disabled which is so small that very few people benefit from it—-it has not been updated/increased by Congress for decades.

ELDERLY OR DISABLED CREDIT https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled

There are some states that provide various credits to elderly/disabled folks, so watch for that when you prepare your state return.   The states that I know of that have anything for elderly/disabled are AZ, CT, DE, IA, MO, ND, NJ, NY, VE.   There may be others.

[BESTax]

Your husband is NOT considered a dependent.  He is considered a spouse.  You may be able to claim certain medical expenses on Schedule A,  related to his disability if the expenses are greater than 7.5% of your AGI.  However, you may fair better with the Standard deduction.

If you or your husband are at least 65 years old or blind, you can claim an additional 2022 standard deduction of $1,400.