Originally Posted by marla
If I have tax-exempt salary and my spouse does not, can I file jointly and claim exemptions for myself and my spouse, as well as the joint standard deduction?
Of course; you don't have to include any money you receive from these sources in your total income on your return. you can claim two personal exemptions, you and your spouse; however, you can never claim your spouse as your dependent UNLESS you file your returns as MFS and she has no reportable income. UNLESS you itemize deductions on SCh A of 1040, you do claim your standard deductions.