Sentences with phrase «joint return tests»

Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you.

Otherwise, the joint return test will not be met.

Not exact matches

For example, if your son and his spouse file a joint return because one or both of them had money withheld from their paychecks, but did not make enough to be required to file a return or owe any income taxes, you could still claim your son — and even his wife — if they meet all the other tests.

However, the election to file a joint return with a U.S. resident alien spouse has no effect upon the nonresident alien spouse's liability for social security and Medicare taxes if the nonresident alien spouse is an F - 1 student who is exempt from counting days of presence in the U.S. toward the substantial presence test in 2009.

For a child to be considered a qualifying child for EITC purposes, the child must meet four tests: relationship, age, residency and joint return.

However, if the joint tax return is only filed for the purpose of claiming a tax refund of withheld income tax or estimates paid, then this test will have been met.

You can claim someone as a dependent if they are a United States citizen, do not file a joint return, and meet either the qualifying child test or qualifying relative test, both discussed in IRS Publication 501 and explained below.