2. Personal exemptions.<\/strong> You can usually claim an exemption for yourself. If you\u2019re married and file a joint return you can also claim one for your spouse. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer.<\/p>\n\n\n\n 3. Exemptions for dependents. <\/strong> You can usually claim an exemption for each of your dependents. A dependent is either your child or a relative that meets certain tests. You can\u2019t claim your spouse as a dependent. You must list the Social Security number of each dependent you claim. See IRS Publication 501<\/a>, Exemptions, Standard Deduction, and Filing Information, for rules that apply to people who don\u2019t have an SSN.<\/p>\n\n\n\n 4. Some people don\u2019t qualify. <\/strong> You generally may not claim married persons as dependents if they file a joint return with their spouse. There are some exceptions to this rule.<\/p>\n\n\n\n 5. Dependents may have to file. <\/strong> People that you can claim as your dependent may have to file their own federal tax return. This depends on many things, including the amount of their income, their marital status and if they owe certain taxes.<\/p>\n\n\n\n 6. No exemption on dependent\u2019s return. <\/strong> If you can claim a person as a dependent, that person can\u2019t claim a personal exemption on his or her own tax return. This is true even if you don\u2019t actually claim that person as a dependent on your tax return. The rule applies because you have to right to claim that person.<\/p>\n\n\n\n 7. Exemption phase-out. <\/strong> The $3,900 per exemption is subject to income limits. This rule may reduce or eliminate the amount depending on your income. See Publication 501<\/a> for details.<\/p>\n
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