From the IRS site here is the other answer:. Your spouse is never considered your dependent. On a joint return, you may claim one exemption for yourself and one for your spouse. If you?re filing a separate return, you may claim the exemption for your spouse only if they had no gross income, are not filing a joint return and were not the dependent of another taxpayer. https://www.irs.gov/newsroom/article/0,,id=202335,00.html
Re: xp: Tax Question
Yes on married filing jointly.
From the IRS site here is the other answer:. Your spouse is never considered your dependent. On a joint return, you may claim one exemption for yourself and one for your spouse. If you?re filing a separate return, you may claim the exemption for your spouse only if they had no gross income, are not filing a joint return and were not the dependent of another taxpayer. https://www.irs.gov/newsroom/article/0,,id=202335,00.html
I hope this helps!