You can deduct $3,700 on line 26 for each exemption you can take.

Check the box on line 6b if either of the following applies.

1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
2. You were married at the end of 2011, your filing status is married filing separately or head of household, and both of the following apply.
   1. Your spouse had no income and is not filing a return.
   2. Your spouse cannot be claimed as a dependent on another person's return.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2011, you cannot take an exemption for your former spouse.

If your spouse died in 2011 and you did not remarry by the end of 2011, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer under General Instructions, later.