Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent.Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations. It answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction. Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2024 return. You can claim one exemption for each dependent you claim plus one for yourself and one for your spouse. Get free tax help from the IRS. File your taxes, get help preparing your return, help yourself with our online tools, find your local office – or call us. Save the Children is a leading humanitarian organization for children.