Are Martin and Regina able to take an exemption for each other if they were married until their divorce in November?

In the context of tax exemptions, Martin and Regina cannot take an exemption for each other following their divorce in November. Once their divorce is finalized, they are no longer considered legally married for tax purposes, and therefore cannot claim exemptions for one another on their tax returns.

The exemption system is designed to provide tax relief for dependents and for individuals who are part of a household. Since Martin and Regina are not living together as a married couple after their divorce, they do not qualify for a mutual exemption. Each individual would typically need to claim their own personal exemption, as they would be filing their tax returns as single individuals or possibly head of household if they meet specific criteria.

The incorrect options included various scenarios that suggest potential arrangements post-divorce, which do not align with IRS guidelines on marital status and exemptions.