A test administered by the IRS to determine if a person qualifies as a dependant on someone else's tax return (such as a parent or guardian) and can thus receive a dependency tax exemption. The test stipulates that if someone is claimed as a dependent, that dependant cannot also file a joint return with their spouse in the same tax year. The exceptions to this rule are when the spouse files the tax return separately, when the person is not required to file a return, when filing only to receive a refund, or when neither spouse owes tax whether they file separately or jointly.
Related information about joint return test:
- Joint Return Test Definition | Investopedia
The joint return test stipulates that no dependent can file a joint return with a spouse and still be claimed as a dependent on someone else's return, such as that ...
- Joint Return Test - CompleteTax
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 ...
- Joint Return Test Definition & Example | InvestingAnswers
We explain the definition of Joint Return Test, provide a clear example of how it works and explain why it's an important concept in business, finance & investing.
- Publication 503 (2012), Child and Dependent Care Expenses
See Joint Return Test, later. ..... If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are ...
- What is joint return test? definition and meaning
Definition of joint return test: A test administered by the IRS to determine if a person qualifies as a dependant on someone else's tax return (such as a parent or ...
- Joint Return Test Law & Legal Definition
Joint return test is one of the five tests administered by the IRS for the potential dependents. To get qualified as a dependent the potential dependents must pass ...
- Joint Return Test - IRS Tax Map
Publication 17 - Your Federal Income Tax (For Individuals) - Part B. Rules If You Have a Qualifying Child. Joint Return Test. To meet this test, the child cannot file ...
- Personal Tax Exemption – Federal Tax Guide • 1040.com – File ...
Joint Return Test. You generally cannot claim a married person as a dependent if he or she files a joint return. This test does not apply if a joint return is filed by a ...