Joint Return Test

The joint return test is an Internal Revenue Service (IRS) rule used to determine whether a married person can be claimed as a dependent on another taxpayer’s return. In most cases, a person who files a joint return with a spouse cannot be claimed as someone else’s dependent — with a narrow exception.

Definition

You generally cannot claim a married person as your dependent if that person files a joint tax return with a spouse. The only exception is when the married couple files a joint return solely to claim a refund of income tax withheld or estimated tax paid (that is, neither spouse has a tax liability and the return is filed only to obtain a refund).

How it works

• If a married individual and their spouse file a joint return that reports taxable income, that individual cannot be claimed as a dependent by another taxpayer (for example, a parent), even if the individual lived with and was supported by that taxpayer.
• If the couple files jointly only to receive a refund of withheld or estimated taxes, the joint return does not disqualify the individual from being claimed as a dependent.

Examples

• Disallowed: An 18-year-old who lived with and was supported by a parent files a joint return with a spouse who earned taxable wages. Because the spouse reported taxable income, the parent cannot claim the 18-year-old as a dependent.
• Disallowed: An 18-year-old and a 17-year-old spouse each earned $800 and filed a joint return to claim an American Opportunity Credit of $124. Because their filing was to claim a tax credit (not solely to recover withheld tax), they cannot be claimed as dependents by someone else.
• Allowed (exception): A married couple files jointly only to recover taxes withheld from wages when neither spouse otherwise owes tax. In that scenario, one spouse may still be claimed as a dependent by another taxpayer.

Why it matters

Claiming dependents affects tax benefits such as exemptions (when applicable), credits, and filing status. For example, legislative changes in recent years increased the value of the child tax credit, making accurate determination of dependency status important for maximizing tax benefits.

Key takeaways

• The joint return test prevents a married person who files a joint return with taxable income from being claimed as another taxpayer’s dependent.
• The sole exception is when the joint return is filed only to claim a refund of income tax withheld or estimated tax paid.
• Filing jointly to claim credits (e.g., education credits) does not qualify for the exception.
• If you’re unsure whether the joint return test applies in your situation, review IRS guidance (Publication 501) or consult a tax professional.

Next steps

Check IRS Publication 501 for details on dependency tests and exceptions, or contact a qualified tax advisor to determine how the joint return test affects your specific tax situation.