You usually can deduct $3,400 on line 42 for each exemption you can take.
Check the box on line 6b if either of the following applies.
- Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
- You were married at the end of 2007, your filing status is married filing separately or head of household, and both of the following apply.
- Your spouse had no income and is not filing a return.
- Your spouse cannot be claimed as a dependent on another person's return.
If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return.