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
Thanks for the response. I misread the question; you have to watch those "nots". Posted by Marcus on 02/24/2012 @ 1:45 PM
The joint return test is for married dependents. For example, you cannot claim a married child who lives with you as your dependent if that child files a joint return, unless the return is only a claim for refund.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
The Best Strategy
EA Study Guide + Practice Exams
Learn more about FFA's IRS EA study guide and UNLIMITED Practice Exams.