[Anonymous]

For the explanation below, it says that Barb may claim the exemption if she has no gross income and is not a dependent of another taxpayer. Why do you need the “no gross income” requirement for an exemption?

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Joe and Barb are married, but Barb refuses to sign a Year 12 joint return. On Joe’s separate Year 12 return, an exemption may be claimed for Barb if:

a. Barb had no gross income and was not claimed as another person’s dependent in Year 12.

b. Barb attaches a written statement to Joe’s income tax return, agreeing to be claimed as an exemption by Joe for Year 12.

c. Barb was a full-time student for the entire Year 12 school year.

d. Barb was under the age of 19.

Explanation

Choice “a” is correct. If a married individual files a separate return, a personal exemption may be claimed for his or her spouse if the spouse has no gross income and is not claimed as a dependent of another taxpayer.

Choice “c” is incorrect. The spouse does not have to be a full-time student.

Choice “b” is incorrect. The wife does not have to attach a written statement agreeing to be claimed by her husband.

Choice “d” is incorrect. The spouse does not have to be under the age of 19.

[Anonymous]

Just shooting from the hip here…

I would think that you need to distinctly identify “no gross income” because if she DID have gross income and they file separately, she would claim her own exemption. I don't have a source for it, just trying to work it out logically in my head.

[Anonymous]

Just shooting from the hip here…

I would think that you need to distinctly identify “no gross income” because if she DID have gross income and they file separately, she would claim her own exemption. I don't have a source for it, just trying to work it out logically in my head.

[Kelestrel]

I agree with Drake. If Barb had gross income, she may file her own return and under most circumstances would claim herself. Joe and Barb would then both be claiming Barb, which is not allowed.

REG Aug 16, 2014
FAR Oct 04, 2014
AUD Feb 15
BEC May 15

[Kelestrel]

I agree with Drake. If Barb had gross income, she may file her own return and under most circumstances would claim herself. Joe and Barb would then both be claiming Barb, which is not allowed.

REG Aug 16, 2014
FAR Oct 04, 2014
AUD Feb 15
BEC May 15

[Anonymous]

Thanks guys. I'm seriously having brain farts with REG.

[Anonymous]

Thanks guys. I'm seriously having brain farts with REG.

[Author]

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