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On married filing separate return can taxpayer claim the spouse as a qualifying relative if they lived together all year, spouse has zero income?
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Before TCJA when personal exemption wasn't $0, you'd do that if the spouse is an NRA and you don't want to elect joint filing because it may otherwise increase the tax exposure by bringing the NRA spouse into the US tax net.
Spouse is, by definition under §151 and §152, not a dependent of the taxpayer and would, therefore, not be eligible for ODC under §24.
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