1 Look for the best exit strategies (getting out of the situation) for those involved. 2  Be clear and direct with all of your requests. 3  Make safe choices; consider the level of risk in choosing an action for intervening. 4  Understand boundaries and limits â donât be a hero.
If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U.S. tax purposes and cannot be claimed as the dependent on another U.S. taxpayer's return.
Filing Requirements. Your child is limited as to how he can file his own tax return if you can claim him as a dependent. If he meets all the IRS criteria as a qualifying child, he's your dependent, even if you don't claim him. Therefore, he can't claim a standard exemption for himself on his own tax return. If he's married, he can't file a joint return with his spouse unless it's only to claim a refund, and if neither he nor his spouse would have owed taxes if they had filed separately.