Can a spouse earning $30,000 or less be claimed as a dependent?

• A. No
• B. Yes, if there are other dependents
• C. Yes, under any circumstances
• D. Yes, if earnings are $30,000 or less

Answer: (D)

The key idea is that a spouse can be claimed as a dependent only if they meet the tests for a qualifying relative, which include a gross income limit and you providing more than half of their support (and typically not filing a joint return). If a spouse earns thirty thousand dollars or less, they can pass the gross income test, making it possible to claim them as a dependent, provided you also satisfy the other requirements. The other choices fail because dependency isn’t triggered just by having other dependents or by a blanket rule; it hinges on meeting the income limit and support tests, so the condition stated—earnings are thirty thousand or less—best captures when a spouse may be claimed.