Joint Return Test

Description and Definition of Joint Return Test

One of the five tests a person must meet to qualify as your dependent. The person must not file a joint tax return with his or her spouse for the tax year in which you claim the person as a dependent to meet this test. This test does not apply if the person is not required to file a return, files only to receive a refund, and would have no tax liability for either spouse if they filed separate returns.

Resources

See Also

Further Reading

• Joint Return Test in the West's Tax Law Dictionary
• Joint Return Test in “A Dictionary of Taxation”