問題 My spouse and I are filing as married filing separately. We both contributed to the support of our son. Can we both claim him as a dependent on our separate returns? 答案 No, a child may only be claimed as a dependent on one return in a tax year. For more information on which of you can claim your son, refer to Whom may I claim as a dependent? 額外的訊息 Publication 501, Dependents, Standard Deduction and Filing Information 類別 Filing requirements, status, dependents 子類別 Dependents