If filing married filing separately, and one party has no income at all, does the no income spouse still need to file?

[arnienylaw]

Recently married couple before Dec. 31. Both sets of in-laws claiming their child as dependents, so couple unable to file jointly. Only one party had income and will file as married filing separately. Does the spouse with $0 income still need to file a return?

[JohnW15 · Accepted solution]

Based on what you state, there doesn't appear to be a requirement for the spouse with no income to file.  

As a married dependent, you're required to file a return if any of the following apply.  (WARNING:  These are Tax Year 2017 amounts.  For subsequent year amounts, please see Table 1-2 referenced in the link below.)

• Your unearned income was more than $1,050.
• Your earned income was more than $6,350.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of $1,050, or your earned income (up to $6,000) plus $350.

For more information, see Table 1-2, 20XX Filing Requirements for Dependents, in IRS Publication 17, Your Federal Income Tax for Individuals.

[Edited 3|16|2020 8:00 am]

[maglib]

If you are not filing a return, worded from the spouse side:
 If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. You can claim an exemption for your spouse only if your spouse had no gross income, isn't filing a return, and wasn't the dependent of another person.

If you live in a community property state and file separately, your income may be considered separate income or community income for income tax purposes. Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. See Pub. 555.<a rel="nofollow" target="_blank" href="https://taxmap.irs.gov/taxmap/pubs/p555toc.htm">https://taxmap.irs.gov/taxmap/pubs/p555toc.htm</a>