Can a married taxpayer claim their spouse as a dependent?

A married taxpayer cannot claim their spouse as a dependent because, under IRS rules, a dependent is defined as a qualifying child or qualifying relative who is not the taxpayer’s spouse. Instead, both spouses file their tax return jointly if they choose to, which often provides more significant tax benefits compared to claiming one spouse as a dependent. The tax code is structured in a way that recognizes the combined income and deductions for joint filers rather than treating one spouse as a separate dependent, which is why the correct response to this question is that it is false for a married taxpayer to claim their spouse as a dependent.