Exemptions--Spouse?

Are you able to claim an exemption for a non-resident alien spouse on the 1040?

According to the directions, you can do this if you file married filing separately (as I am) and a. your spouse has no income and is not filing a return, and b. your spouse cannot be claimed as a dependent on another person's return.

Well, my spouse doesn't have any US income, but does have UK based income.

Thank you for any guidance!

There are arguements on both sides of this equation.  I have seen both positions taken.  The technical arguemtns are rather detailed, and get hot and heated.  If you are at all nervous, don't claim your spouse.  If you have kids, you can be Head of Household, which is much better than MFS.

Thanks, Lizzit!

I'm just going to put an exemption for myself. It's academic at this point, since I don't owe any tax this year, but I was interested for future returns.