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Level 2
June 6, 2019
Solved

Personal exemptions

  • June 6, 2019
  • 8 replies
  • 3 views
If we filed jointly as a married couple, and the total number of personal exemptions on our return was 2...how many of those should my wife claim?
Best answer by ChristinaS

When filing an Injured Spouse form, allocate personal exemptions as is appropriate. This is done by "pretending" you had filed separate returns. If you had filed separate returns, one spouse could take 2 exemptions when the other spouse had NO INCOME. Otherwise, 1 exemption belongs to each of the 2 spouses.

It would be rare for it to be anything other than 1 for each of you.

"Allocate the exemptions claimed on the joint return to the spouse who would have claimed them if separate returns had been filed. "

8 replies

Level 10
June 6, 2019
What do you mean? One is hers, and one is yours. But what is the reasoning behind what you are asking?
Level 2
June 6, 2019
We are making an amendment and one of the questions was "Out of the 2 personal exemptions on your return, how many should go to (my wife)?" So I just wanted to make sure...
Level 10
June 6, 2019
Can you clarify what you are amending? I don't see the relevance of this question, so just want to understand what you are doing.
Level 10
June 6, 2019
Is this for a state return? What state? Also, are you trying to amend from joint to separate?
Level 2
June 6, 2019
Filing for Injured Spouse, where I am the injured spouse. We live in Michigan.
Level 2
June 6, 2019
This is for a federal return.
Level 10
June 6, 2019
I see... thank you for confirming Injured Spouse.
Level 10
June 6, 2019

When filing an Injured Spouse form, allocate personal exemptions as is appropriate. This is done by "pretending" you had filed separate returns. If you had filed separate returns, one spouse could take 2 exemptions when the other spouse had NO INCOME. Otherwise, 1 exemption belongs to each of the 2 spouses.

It would be rare for it to be anything other than 1 for each of you.

"Allocate the exemptions claimed on the joint return to the spouse who would have claimed them if separate returns had been filed. "

Level 2
June 6, 2019
Thank you!!