Hello -

My spouse is on a G4 visa with the UN, and hence does not have to pay income taxes. I understand I have to file as 'MARRIED FILING SEPERATELY'. I have tried to search this forum, but was unclear on two issues:

1. Do my wife have to file taxes and then claim the G4 exemption? If so, which form should she file ?

2. Can I claim the spouse deduction on my income tax?

Thank you,
Danish

Your spouse will file Form 1040NR or 1040NR-EZ with form 8833.
With info provided, it is not possible to tell which form you should file.

Thanks for the quick response. I am on an H1-B, and I believe I am required to file as a resident, i.e. 1040.

To follow-up: Can I claim the spousal exemption on my 1040, if we file as married filing separately, and my spouse fills out 1040NR w/8833

If you have completed SPT on H1-B, you will file as married filing separately. You do not get exemption for your spouse.