Personal exemptions

[zachary-j-will]

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?

[ChristinaS]

What do you mean? One is hers, and one is yours. But what is the reasoning behind what you are asking?

[zachary-j-will]

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...

[ChristinaS]

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.

[ChristinaS]

Is this for a state return? What state? Also, are you trying to amend from joint to separate?

[zachary-j-will]

Filing for Injured Spouse, where I am the injured spouse. We live in Michigan.

[zachary-j-will]

This is for a federal return.

[ChristinaS]

I see... thank you for confirming Injured Spouse.

[ChristinaS · Accepted solution]

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. "

[zachary-j-will]

Thank you!!

[ChristinaS]

You're welcome!