Deduction for personal exemptions suspended For 2018, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents.
You can claim your spouse exemption if:
1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
2. You were married at the end of the year, your filing status is married filing separately or head of household, you and your spouse have lived apart for the last 6 months of the year and both of the following apply:
a. Your spouse had no income and is not filing a return.
b. Your spouse cannot be claimed as a dependent on another person's return.
If your filing status is head of household and you want to claim your spouse exemption, provide the name of the spouse and spouse's social security.
See Form 1040 Instructions under the Filing Status Section and sub title Married Persons Who Live Apart.