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Joint Return Test (To Be a Qualifying Child): Filing Status and Dependents (2025 IRS Guide)

This guide covers “Joint Return Test (To Be a Qualifying Child)” within filing status and dependents. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 501 (2025), Dependents, Standard Deduction, and Filing Information, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Context for these rules

Five tests must be met for a child to be your qualifying child. The five tests are:

.If a child meets the five tests to be the qualifying child of more than one person, there are rules you must use to determine which person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later..

Joint Return Test (To Be a Qualifying Child)

To meet this test, the child can’t file a joint return for the year.

Exception.

An exception to the joint return test applies if your child and the child’s spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.

Example 1—child files joint return.

You supported your 18-year-old child who lived with you all year while the child’s spouse was in the Armed Forces. Your child’s spouse earned $35,000 for the year. The couple files a joint return so this child isn’t your qualifying child.

Worksheet 2. Worksheet for Determining Support

Funds Belonging to the Person You Supported
1. Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don’t include funds provided by the state; include those amounts on line 23 instead 1. _____
2. Enter the amount on line 1 that was used for the person’s support 2. _____
3. Enter the amount on line 1 that was used for other purposes 3. _____
4. Enter the total amount in the person’s savings and other accounts at the end of the year 4. _____
5. Add lines 2 through 4. (This amount should equal line 1.) 5. _____
Expenses for Entire Household (where the person you supported lived)
6. Lodging (complete line 6a or 6b):
a. Enter the total rent paid 6a. _____
b. Enter the fair rental value of the home. If the person you supported owned the home,
also include this amount in line 21		 6b. _____
7. Enter the total food expenses 7. _____
8. Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b) 8. _____
9. Enter the total amount of repairs (not included in line 6a or 6b) 9. _____
10. Enter the total of other expenses. Don’t include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. _____
11. Add lines 6a through 10. These are the total household expenses 11. _____
12. Enter total number of persons who lived in the household 12. _____
Expenses for the Person You Supported
13. Divide line 11 by line 12. This is the person’s share of the household expenses 13. _____
14. Enter the person’s total clothing expenses 14. _____
15. Enter the person’s total education expenses 15. _____
16. Enter the person’s total medical and dental expenses not paid for or reimbursed by insurance 16. _____
17. Enter the person’s total travel and recreation expenses 17. _____
18. Enter the total of the person’s other expenses 18. _____
19. Add lines 13 through 18. This is the total cost of the person’s support for the year 19. _____
Did the Person Provide More Than Half of the Person’s Own Support?
20. Multiply line 19 by 50% (0.50) 20. _____
21. Enter the amount from line 2, plus the amount from line 6b, if the person you supported owned
the home. This is the amount the person provided for their own support		 21. _____
22. Is line 21 more than line 20?
checkbox No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here; don’t complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative.
checkbox Yes. You don’t meet the support test for this person to be either your qualifying child or your qualifying relative. Stop here.
Did You Provide More Than Half?
23. Enter the amount others provided for the person’s support. Include amounts provided by state, local, and other welfare societies or agencies. Don’t include any amounts included on line 1 23. _____
24. Add lines 21 and 23 24. _____
25. Subtract line 24 from line 19. This is the amount you provided for the person’s support 25. _____
26. Is line 25 more than line 20?
checkbox Yes. You meet the support test for this person to be your qualifying relative.
checkbox No. You don’t meet the support test for this person to be your qualifying relative. You can’t claim this person as a dependent unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents (or parents who live apart), or the special rule for kidnapped children. See Multiple Support Agreement, Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart), or Kidnapped child under Qualifying Relative.

Example 2—child files joint return only as claim for refund of withheld tax.

Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They don’t have a child. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so this child may be your qualifying child if all the other tests are met.

Example 3—child files joint return to claim American opportunity credit.

The facts are the same as in Example 2, except no taxes were taken out of either spouse’s pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren’t filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn’t apply, so this child isn’t your qualifying child.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.

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