Assertion: spouse's exemption | /r/HasProperty | personal
Facets:
Source sentences:
text: Even though you couldn't actually claim your spouse as a dependent, you used to be able to claim their personal exemption under some circumstances, which worked out to more or less the same thing—at least until the TCJA eliminated that provision from the tax code.﻿﻿
text: You could claim their personal exemption if they didn't file their own tax return for that year and if they couldn't be claimed as a dependent by any other taxpayer.