Final answer:
When married taxpayers file separately, they cannot claim each other as exemptions. Tax filing status determines conditions like tax rates and deductions. The IRS provides different tax schedules for various filing statuses.
Step-by-step explanation:
The subject of the question pertains to the rules for filing taxes as a married individual. Specifically, when married taxpayers decide to file their income tax returns separately, one spouse is not allowed to claim the other spouse as an exemption.
The income tax system, as outlined by the Internal Revenue Service, includes different filing statuses such as single, married filing jointly, or married filing separately.
Each of these statuses has different tax implications. For instance, the IRS sets forth that if someone can be claimed as a dependent by another taxpayer, they cannot claim a personal exemption for themselves. This situation applies to the scenario where spouses are filing separately.
It's important to reference the appropriate tax schedules, which include the standard deduction and personal exemptions, to determine the correct tax liability.
The provided information also mentions the use of Form 10402 and conditions where you cannot use it, such as when your total is over $1,500.
Taxpayers, including married ones, should pay close attention to specific guidelines when preparing their tax returns.