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petitioner wife did qualify as a dependent of petitioner husband,
nothing excludes the income of a spouse--even if the income is
less than $2,500--from exclusion on a joint return. Rather,
section 6013(d)(3) provides that if a joint return is filed, "the
tax shall be computed on the aggregate income" of both spouses.
Therefore, petitioner wife's wage income is includable on
petitioners' joint return.
Alternatively, petitioners contend that they should not now
be required to pay an additional tax for the year in issue
because they received a refund for that year for an additional
amount they did not claim on their return. Petitioners contend
that respondent should have ensured that no other taxes were
owing before issuing the additional $1,352 refund. We disagree.
Petitioners in essence did claim the full $2,616.41 refund
on their return by entering 4 exemptions on line 6(e) of their
Form 1040A. It was only due to a mathematical error by Ms.
Havens that the actual refund amount entered on lines 30 and 31
of that return was lower. Thereafter, respondent acted
4(...continued)
statute and, although a taxpayer's spouse may very well be a
member of the taxpayer's household for the entire year, sec.
152(a)(9) specifically excludes a spouse from its coverage.
Although a spouse does not qualify as a dependent, a spouse
is entitled to a personal exemption for him or herself if a joint
return is filed. See sec. 151(b); sec. 1.151-1(b), Income Tax
Regs.
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Last modified: May 25, 2011