Which household member is never considered a taxpayer dependent?

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Dependents on a tax return are people who meet either a qualifying child or a qualifying relative test. A spouse does not fit either category, so you don’t claim your husband or wife as a dependent, even if you file separately. When you file jointly, there isn’t a dependent to claim at all. The other relationships can qualify as dependents if they meet the tests: a grandparent or aunt can be a qualifying relative if you provide more than half of their support and their gross income is below the limit and they meet the relationship/household criteria. A cousin isn’t automatically excluded, but they don’t have the automatic “relative” status; they could qualify only under the household member path and with the other tests met. In short, the spouse is never eligible to be claimed as a dependent.