Question

Bob and Donna have been married for 35 years and have filed joint returns since their marriage. the couple has 3 children: Jack age 11, Bonnie age 16, and Margie age 22. All 3 children live with Bob and Donna. Margie is a full time student and is married. She and her husband live with Bob and Donna and they file a joint return. They have a $2000 tax liability for the year. Can Bob and Donna claim Margie as a dependent on their tax return? Why or why not?

Answer 1

No, Bonb and Donna cannot claim Margie as a dependent on their tax return, as she is married and filling a joint return and have a tax liability for an amount of $2000 for the year.

As per the rules for claiming an exemption for a dependent:

You cannot claim a married person as a dependent who files joint return unless that joint return is just a claim for refund and there would be no tax liability for either spouse on separate tax returns.

In this case, they have a tax liability for $2000, thus cannot be claimed as dependent