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.