Another tax question. Am I still considered a full-time student?

Tax Return Question: If a spouse is 21 (under the age 24 limit) and a full time student are they a dependent?

• I understand that a spouse would not normally be eligible for dependent care credit, but I have a question. Is credit added or deducted basically from what you made in the tax year if your spouse is a full-time student? It says people under 24 who are in school at least part of 5 months full-time for the year are considered dependents. I wanted to find out if this only applies to parent-child relationships or if a wife/husband in school qualifies for a type of standard deduction because they are in school full-time.

• Answer:

  A *child* who is under 24 and is a full-time student would be a dependent of their *parent*. One spouse is never a dependent of another spouse, under any circumstances. You and your husband will file a joint return. You will get two exemptions, one for each of you, so the bottom line will be exactly the same as if you claimed yourself plus one dependent.