A couple is married but didn't live together in 2015. He filed MFS as he had a filing requirement and gave the wife's SSN as required on the 1040. She had no income, lived with and was fully supported by an adult child who claimed her as a dependent. The return was rejected with her as a dependent, saying she was a spouse on another return. What am I missing? It seems to me that she meets all the requirements for being a dependent. If the return (for child with mother as dependent) was paper filed, might it be accepted?
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yes, but only if the spouse corrects his return by unchecking the box that says he is taking his spouse's exemption. The corrected return should be mailed before 4/18 or the husband will have to file an amended return.
But before you do any of this be sure that the son has provided more support than the husband did. Is there a court separation?Believe nothing you have not personally researched and verified. -
I have not seen it myself, but others have told me that this happens even if the spouse does not claim the additional personal exemption.
It should theoretically not reject, but it does. I would suggest not accusing the spouse but filing the return claiming the dependent as a paper return.DougComment
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Are you sure She shouldn't file with him and/or not be claimed? I believe the wordage is if either spouse files separately and has a tax liability, then neither can be claimed by anyone else.Originally posted by origun View Post
ChrisComment
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Need clarification
Thanks for the responses. I am inclined to do a paper return claiming the dependency. However, I wonder where I can find the official words for what Chris refers to: " I believe the wordage is if either spouse files separately and has a tax liability, then neither can be claimed by anyone else." So far I haven't been able to find an official reference to that rule.
Also, it would be nice to actually see the husband's return and know for sure that he didn't claim the wife or didn't illegally file MFJ and sign her name to the 8879 but that's impossible!Comment
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Here is the relevant ยง151 regulationOriginally posted by spanel View Post
(b) Exemptions for individual taxpayer and spouse (so-called personal exemptions) . Section 151(b) allows an exemption for the taxpayer and an additional exemption for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. Thus, a husband is not entitled to an exemption for his wife on his separate return for the taxable year beginning in a calendar year during which she has any gross income (though insufficient to require her to file a return). Since, in the case of a joint return, there are two taxpayers (although under section 6013 there is only one income for the two taxpayers on such return, i.e. , their aggregate income), two exemptions are allowed on such return, one for each taxpayer spouse. If in any case a joint return is made by the taxpayer and his spouse, no other person is allowed an exemption for such spouse even though such other person would have been entitled to claim an exemption for such spouse as a dependent if such joint return had not been made.Comment
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Still somewhat confused by the previous responses help.
I have checked TTB 3-13 and don't see anything there which would preclude the son claiming the mother as a dependent. She had no income, lived with him all year and received all support from him. However, what I'm afraid happened is that the husband incorrectly claimed the exemption for the wife and got the return into the IRS first. As New York EA says, husband can claim dependency if spouse "has no gross income and is not the dependent of another taxpayer." It seems to me that son could mail in and challenge the dependency...but what would that do to the family dynamics?!Comment
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