Wife owes back child support so MARRIED FILING SEPARATE. She has no income, should I claim her as a dependent or will they take my return to pay her dues?

[MichaelL1 · Accepted solution]

Your wife cannot be your dependent.  

The IRS makes it clear that you cannot claim your spouse as a dependent on your tax return in Publication 1 exemptions, standard deduction and Filing information. 

It says, "Your spouse is never considered your dependent." 

[xxjustinx69]

I’m sorry I am mistaken, it’s a “personal exemption” that I’m not sure about. It says something along the lines of:
do any of these apply
Spouse has no income
Spouse won’t file a tax return
Spouse can not be claimed by anyone

So my question is, if I select the 3 options above and claim her as a “personal exemption” will they take my refund to pay her back child support?

[MichaelL1]

That is same as a dependent (personal exemption) as they are used interchangeably.   Can't claim her, so 2nd part of question is mute (but if you had a dependent or personal exemption that owed money it is NOT offset only the primary filers on the return.

[xxjustinx69]

Ok. Thank you so much for your time @TurboTaxMichaelL1