J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.2 Your Spouse as an Exemption

Your spouse is not your dependent for tax purposes. An exemption for a spouse is based on the marital relationship, not support. On a joint return, each spouse receives an exemption as a taxpayer. The name and Social Security number of each spouse listed on a joint return will be matched by the IRS against computer records of the Social Security Administration. If there is a mismatch, the exemption for that spouse will be disallowed (21.10).

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Caution

Spouses’ Social Security Numbers and Names

Make sure that the names used when you and your spouse file your joint return match the names you have provided to the Social Security Administration. If there is a mismatch between a name and Social Security number, the IRS will disallow the exemption and then send you a notice that allows you to explain the discrepancy and restore the deduction (21.10).

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On a separate return (as married filing separately or as head of household), you may claim your spouse as an exemption if he or she has no gross income and cannot be claimed as a dependent by another taxpayer. You may not claim an exemption for your spouse who has income, unless you file a joint return that includes that income. For example, if a wife files a separate return, her husband may not claim her as an exemption, even if she filed the return merely for ...