<prompt> Human: Hi PF! My FIL stands to lose somewhere in the ballpark of 3,200 in deductions if I file jointly with my wife. We talked and he said if I were to benefit anything less than 3,200, he would just write me a check for it. Im not particularly talented in tax code but thanks to PF Im getting there! so I would appreciate the help!A couple questions:1 What is the legality involved in this? Obviously dont want to break the law.2 From quick math, who stands to gain more? 3 If he were to claim her as a dependent, would I just file married filing separately?Quick facts:I grossed about 46,000 last year including my signing bonus, wife is currently unemployed, we both graduated from undergrad in May 2016.Thank you guys so much! I really appreciate the collective wisdom.  <response>: She cant be claimed as a dependent on his return because he fails the Joint Return test. You arent filing only to claim a refund of your federal withholding. 