You may file a separate return, even if you and your spouse filed a joint federal return. Arizona is a community property state.
You do not claim a spouse as a dependent. When you are married and living together, you can only file a tax return as either Married Filing Jointly or Married Filing Separately. You would want to file as MFJ even if one spouse has little or no income.
If you maintain a residence with your spouse and financially support them, your spouse may be a dependent in a financial sense but not for tax purposes. Essentially, you can't claim someone as a dependent for the tax year unless that person is your qualifying dependent: either a qualifying relative or qualifying child.
If you maintain a residence with your spouse and financially support them, your spouse may be a dependent in a financial sense but not for tax purposes. Essentially, you can't claim someone as a dependent for the tax year unless that person is your qualifying dependent: either a qualifying relative or qualifying child.
No, your spouse cannot be claimed as a dependent. Dependents are your children. There are rare cases in which you can claim a disabled adult as a dependent, but I'm going to assume that's not the case here.
Protection against liability issues. Married filing separately may be an appropriate option if there is a lack of trust between spouses. Both partners must consent to filing a joint tax return, so filing separately can help if one spouse suspects the other of tax evasion or misfiling tax documents.
Some common disadvantages to filing a separate tax return also include: Not being able to take a deduction for student loan interest. Typically being limited to a smaller IRA contribution deduction. Being disqualified from several tax credits and benefits available to those married filing jointly.
And while there's no penalty for the Married Filing Separately tax status, filing separately usually results in even higher taxes than filing jointly.
The main reason to file separately is if the lower income partner qualifies for certain income related programs like income capped student loan payments or financial aid.
Form 140 - Resident Personal Income Tax Form -- Fillable Personal income tax return filed by resident taxpayers. You may file Form 140 only if you (and your spouse, if married filing a joint return) are full year residents of Arizona.