Neal Sacramento, CA

[neallove]

MFS return can the wife claim the husband has a dependent on her separate return. The husband had no income but will not sign a joint return.

[bgiez]

Yes

See p 3-13 in TTB. As long as the husband meets the requirements, the wife can claim his exemption, but as DaveinTexas says, he doesn't qualify as a dependent, failing the relationship test for both qualifying child and qualifying relative.

Barbara, E.A.

[DaveinTexas]

Dumbfounded

MFS return can the wife claim the husband has a dependent on her separate return. The husband had no income but will not sign a joint return.

I really don't understand the husband's choice of not signing a joint return, unless the wife earned self employment income or owed a great amount of tax he does not want to have to pay.

The husband is not a dependent of the wife because he is married to his wife. Just reading from the good ol' Pub 17: "Your spouse is never considered your dependent." The reason is that your spouse is neither your qualifying child or your qualifying relative.

I get this every now and then. I usually prepare the return while the client waits which offers a great opportunity to show them both the tax they would pay as two separate taxpayers (remember in community property states, usually you must add the income together and claim half of the total income on each MFS return; nasty results). Then I show them what the return would look like if you only have one income earning spouse. They usually like the MFJ results; it just makes sense about 99% of the time.

I mention the community property rules because you are in CA; no?

[Gene V]

MFS return can the wife claim the husband has a dependent on her separate return. The husband had no income but will not sign a joint return.

Like the other post said, you can not claim husband as dependent, however you can take an exemption for him. be sure to check line 6b.

[S T]

Calif

If this client is a Calif Resident, then they would fall under the community property rules, if they are married and lived together during the tax year. If the husband did not want to file MFJ, The husband in your case would be required to report on a MFS return one half of the wife's income for the period of time they lived together in 2010. as Dave pointed out above.

Here is a link to FTB 1051-a - that might help you http://www.ftb.ca.gov/forms/04_forms/04_1051A.pdf

Sandy