A "Non-Working Spouse" exemption only applies to taxpayers that are filing Married Filing Separate return.
If you are filing a Married Separate (MFS) return, the primary taxpayer can claim an exemption for the spouse only if the spouse:
- Had no gross income
- Is not filing a return, AND
- Was not the dependent of another taxpayer
- This is true even if the other taxpayer does not actually claim your spouse as a dependent
The IRS allows you to claim this exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for United States tax purposes and satisfies the above listed conditions.
[#AFFILIATE#] Entry: When the filing status, Married Filing Separate, is chosen within your [#AFFILIATE#] account, after the personal information is added and you continue through to the next area, we will ask if you would like to claim your non-working spouse's exemption.