DMarkM1
Employee Tax Expert

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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