Joint Return Test
This
test for dependent status refers to the
tax return (if any) filed by the dependent, not your own tax return.
In most cases, you can't claim a dependency exemption for any married
person who files a joint return with his or her spouse.
There
is an exception to this rule if both of the following are true:
- Neither the dependent nor his or her spouse is required to file
a tax return, but they file one merely to get a refund.
- Neither the dependent nor his or her spouse would owe any tax
if they filed separately rather than jointly.
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