Married couple living in different states, filing jointly. Spouse does not work. Child lives with Spouse. How do we claim dependent?

[allegratiger]

My spouse and I live in separate states, CT and MN.  I am the sole wage earner, and my spouse has no earned income for 2021. Our 10 year old child primarily lives with my spouse. 

(1)  From my research here, it seems that we can still file a "married filing jointly" return.  Is this correct?

(2) Since my spouse has no income, I believe he does not have to file a state tax return.  Is this correct?

(3) Most importantly, how do we correctly claim our son as a dependent, since he lived with my spouse for more than 180 days of the year (and not me?)

[MaryK4 · Accepted solution]

1. Yes, you can file Married Joint even if you do not live in the same state as long as you were married on December 31st of the tax year.

2. If your spouse had no income, and you made no money in that state, you would not have to file a state tax return.

3. If you file a joint return, you can claim your son on the return because he did live with your spouse and not someone else.