married filing separately, spousal standard deduction, when spouse has no income and not filing a return

[joeglinski66]

I have read on the IRS website that I can claim a standard deduction for my spouse when "married filing separately" and my spouse has no income and is not filing a return, but I can't seem to get any of the tax filing software to give me anything other than the standard deduction for myself with the filing status of "married filing separately".

[xmasbaby0]

If your spouse had no income why are you filing married filing separately?   You can file a joint return even if one spouse had little or no income.  That way, you get the married filing jointly standard deduction which is much higher and makes more of your income "tax free."  

You cannot claim your spouse as a dependent---if that is what is on your mind.   A spouse cannot be claimed as dependent.

If you were legally married at the end of 2022 your filing choices are married filing jointly or married filing separately.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older)  You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return. Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice.

https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...

[Hal_Al]

@joeglinski66  said "I have read on the IRS website that I can claim a standard deduction for my spouse when "married filing separately" 

What's your source (link)?  I don't believe that's true.  The filing requirement for MFS is only $5 of gross income and she must use itemized deductions, if you itemize. 

As others have indicated, what is your reason for filing seprately. It's seldom the right thing to do. 

[VolvoGirl]

He might be right.  Check out IRS pub 501 page 22.   Never heard anyone mention this before.  I would doubt TT would give it to you.  So where would you add the spouse age?  I'll have to check my program.  Would you get the higher deduction if you are under 65 but spouse is older?  Or both?  

UPDATE:  Also see the footnote at the bottom of the chart on page 25.

[Hal_Al]

Apparently all that means is that he gets two age adjustments ($1400 x 2) to the standard deduction.  So, his standard deduction is $15,750 instead of $14,350.  At least, that's how TT is doing it. 

[HopeS]

There would be no tax advantage for filing married filing separately in your situation. The best option would be married filing jointly unless you choose to file married filing separately for personal reasons.

See extract from  IRS Publication 

"If you are married, you and your spouse can choose to file a joint return. If you file jointly, you both must include all your income, deductions, and credits on that return. You can file a joint return even if one of you had no income or deductions."

In 2022, the standard deduction amounts to $12,950 for single taxpayers and married taxpayers who file separate returns, while married couples filing jointly can claim an amount twice that size at $25,900

Please review the link below for more detailed information.

Jointly or Separately

@joeglinski66