2) Married taxpayer filing separate return

The customer and the spouse are married and live together with their 5-year old son. They plan to file separate tax returns this year. The spouse will claim the son as a tax dependent. (See Example #9 for the son’s budget group)

The Budget Group for… Includes… Customer Self Spouse (living in the same home) Spouse Self Spouse (living in the same home) Son (her tax dependent)