Generally, you may not claim a married person as a dependent if they file a joint return with their spouse. See IRS Publication 501, Exemptions, Standard Deduction, and Filing Information for additional tests to determine who can be claimed as a dependent.

Is the taxpayer or spouse a qualifying child?

If you are married, your spouse cannot be a qualifying child for another person. Your qualifying child cannot be used by more than one person to claim the EITC.

Can a spouse claim a dependent on a tax return?

Taxpayers should remember to list the name and Social Security number for each dependent on their tax return. Dependents cannot claim dependents. Taxpayers can’t claim any dependents if someone can claim the taxpayer – or their spouse, if filing jointly – as a dependent. Dependents may have to file a tax return.

How is the standard deduction calculated for a dependent?

If a taxpayer or taxpayer’s spouse is claimed as a dependent on someone else’s return, the standard deduction on the taxpayer’s return is generally reduced and calculated according to the Standard Deduction Worksheet for Dependents on page 32 of the IRS Instructions for Form 1040 and 1040-SR U.S. Individual Income Tax Return.

What do you need to know about claiming dependents?

A dependent is either a child or a qualifying relative who meets a set of tests. Taxpayers should remember to list the name and Social Security number for each dependent on their tax return. Dependents cannot claim dependents.

Can You claim a dependent exemption on your 2018 tax return?

As they are preparing their 2018 tax returns, taxpayers should remember that personal exemptions are suspended for 2018. Taxpayers can’t claim a personal exemption for anyone on their tax return. This means that an exemption can no longer be claimed for a tax filer, spouse or dependents. Claiming dependents.