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

Explanation:
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