A spouse can never be claimed as a dependent on a tax return. Under the "Member of Household or Relationship Test," if the person was your spouse at any time during the year, they can't be a qualifying relative —so they can't be a dependent. Instead of listing your spouse as a dependent, you file using the status that reflects your marriage.
1. Filing status options for married people
Married Filing Jointly — you and your spouse report your combined income and deductions on one shared return. You can file jointly even if your spouse had no income. It usually means a lower overall tax, a higher standard deduction, and access to benefits only available under this status.
Married Filing Separately — each spouse reports their own income, credits and deductions on separate returns. Check the box in the "Filing Status" section of Form 1040/1040-SR and enter your spouse's name and ID number. Due to special rules, you'll generally pay more tax than filing jointly.
2. ID number requirements (SSN or ITIN)
To include your spouse on a return, you must provide their ID number:
- SSN — if your spouse has one, it goes on the return.
- ITIN — if your spouse is a resident or nonresident alien who can't get an SSN, they apply for an ITIN with Form W-7, then use it wherever an SSN would go.
- Separate-return exception — if your spouse has no SSN/ITIN and isn't required to, and you file separately, enter "NRA" (nonresident alien) in the space for their SSN.
3. Nonresident alien spouse
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