Can I claim my spouse as a dependent?

You can’t claim spouses as dependents whether he or she maintains residency with you or not. However, you can claim an exemption for your spouse in certain circumstances:

• If you and your spouse are married filing jointly, you can claim one exemption for your spouse and one exemption for yourself.
• If you’re married filing separately, you can claim an exemption for your spouse only if your spouse:
  • Had no gross income
  • Isn’t filing a return
  • Wasn’t the dependent of another taxpayer, even if the other taxpayer doesn’t actually claim your spouse as a dependent