IRS Logo  Dependents & Exemptions  Question: My spouse and I are
filing as married filing separately. We both contributed to the
support of our son. Can we both claim a dependency exemption for
him on our separate returns?   No.  A dependency exemption for a
child may only be claimed on one return in a tax year.
Additional Information:  Category: Filing Requirements, Status,
Dependents, Exemptions Subcategory: Dependents & Exemptions
Please provide your feedback.     The OMB number for this study
is 1545-1432. IRS, Tax Products Coordinating Committee 1111
Constitution Avenue NW Washington, DC 20224