Why can't I claim my husband as an exemption? He had no income & is not filing taxes.

[jerry2000 · Accepted solution]

The tax law prohibits it.
You can not claim a spouse as a dependent.
See page 11 of IRS Publication 501 which says:

“Your spouse is never considered your dependent.”

You can find IRS Pub 501 at this link:
https://www.irs.gov/pub/irs-pdf/p501.pdf

You can file as Married Filing Jointly, if your spouse agrees and that gets you a personal exemption for both you and your spouse.