I love the IRS
I'm looking up some rules on something on the IRS website, and I came across the example below. I love the ages used in the example. I mean, it works if you live in Arkansas or something... ;)
Example 2.
Your 18-year-old son and his 17-year-old wife had $800 of interest income and no other income. Neither is required to file a tax return. Taxes were taken out of their interest income taxes. The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they You can claim an exemption for a qualifying file a joint return. You can claim exemptions for than one person.