Qualifying relative/ Dependent Spouse - Filing taxes jointly

[bhisearchit]

Hello,

I am working full time ~100k per annum. My spouse is a homemaker. My spouse is not eligible to work and has an ITIN number.
I file taxes jointly and take a standard deduction for both of us.

Can I also claim her as a dependent? (and still file tax jointly?) what will be the best method to optimize my tax returns?

[xmasbaby0 · Accepted solution]

No, you cannot claim your spouse as a dependent.  A spouse can never be claimed as a dependent.   File a joint return, and enter your SSN and her ITIN in My Info when you prepare the return.

[KNDavis]

You can't claim your spouse as a dependent.  If your spouse has little or no income, MFJ is likely your best option.

You didn't mention whether your spouse is a resident alien or a nonresident alien, so I'll cover both situations.

If your spouse is a resident alien (has a green card or meets the physical presence test), then your filing options are married filing jointly (MFJ) or married filing separately (MFS).  In most situations, MFJ is more favorable.

If your spouse is a nonresident alien, the general rule is that you cannot file a joint return (must file MFS). However, you can choose to treat your nonresident spouse as a U.S. resident.  If you make this choice, then both of you are treated as residents for the entire tax year and you both are taxed on your worldwide income.  You must file MFJ in the first year you make this choice, but in subsequent years, you can file either MFJ or MFS. 

One other option if your spouse is a nonresident alien AND you have qualifying children claimed on your tax return is to file as Head of Household (HOH).  

IRS Publication 501 explains the rules for filing status. 

IRS Publication 519 provides further guidance for Aliens

[SuziM]

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