Guys, I am just curious ...In what circumstances it is better to file with married but filing seperate status compared to  joint filing status ...Also, if parents have a son who is 23 years old and is attending college but do not live with parents.Moreover, parents are permanent residents but the son is not can they claim  their son as a dependent?.One more thing, can a husband or a wife claim his/her  spouse as a dependent in their taxes ?