Dividing the Credits. Each taxpayer must claim all of his or her own tax credits including the credits for age and blindness. Therefore, if married, each spouse must claim at least one credit. However, spouses may divide tax credits for dependents, or one spouse may claim all dependent credits and the other none.
Example I. A husband who is 65 and a wife who is 60 are filing a combined return. The husband must claim three credits (one regular and two for being 65 or older), and the wife must claim one.
Example II. A husband and wife have two dependents. The husband must claim his regular credit, and the wife must claim hers. However, the two dependent credits may be claimed by either spouse, or each spouse may claim one.