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Deductions & credits
Correct. You cannot claim your son as dependent if he files a joint return. Only exception to that rule is if the joint return was filed to claim a refund of taxes withheld from his and his spouse's pay.
This rule and the other tests for claiming a qualifying relative dependent are in Table 5 of Publication 501. All the tests must be met for someone to be claimed as a dependent.
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March 9, 2022
12:05 PM