Please ask your question here:When does a joint return determine a dependent exemption?
Original Fast Forward Academy test bank question:
There are three tests which must be met for you to claim an exemption for a dependent. Which of the following are not requirements?
A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test
There is no disability test, so that is the correct answer. A taxpayer receives one exemption for each person claimed as a dependent. The dependent must be a qualifying child, or qualifying relative who meets the Household or Relationship Test. A dependent must be a citizen or a resident of the United States, Canada or Mexico, for some part of the year. A taxpayer cannot claim a dependency exemption for a married person who files a joint return, unless the return is filed only as a claim for refund.
FFA EA Book Reference: CH 1 Filing Information
Subsection: Preliminary Work To Prepare Returns
Subject: Taxpayer biographical information (e.g., date of birth, age, marital status, dependents)
Correct Answer: C
Expert Level Question