Anna is a qualifying child of her parents. However, she was recently married. Anna and her husband filed a joint return. If they had filed separately, Anna would have owed no taxes, though her husband would have owed just $5. Because Anna herself owed no taxes, her parents can still claim her as a dependent.

Question

Quizplus · Accepted Answer

Anna's parents cannot claim her as a dependent if she files a joint return with her spouse, unless the joint return was filed only to claim a refund and neither spouse would have a tax liability if they had filed separately. Since her husband would have owed taxes, this condition is not met.

Anna Is a Qualifying Child of Her Parents