CHANGING FS 3 TO FS 6: SPOUSE HAS NO INCOME AND IS CLAIMED ON DEPENDENT LINE Shown is a partially completed Form 1040 and Form W-2. Name line reads Janice M. Mare.Street address reads 10296 Iridium Cove.City, state, ZIP Code line reads, Baltimore, MD 21233.Taxpayer checked Filing Status 3, Married filing separately.In the dependent area of the form, the taxpayer listed her spouse, Edward G. Mare.Form 1040, line 7, Wages, sales, tips, etc. shows $27,652.29.Form W-2 is for Janice M Mare and shows $27,652.29 in box 1, Wages, tips and other compensation.The tax examiner has edited an X in red to the left of the spouse/dependent.The tax examiner has circled filing status 3 designation and edited a 6 under the Filing Status header in red to show the spouse has no income and the filing status should be 6, and edited the spouse’s SSN in the Spouse’s SSN line in the caption.