Case Study 1: DependentsRuth, who had no income, was married in November of the tax year. Ruth's husband had $30,000 in income, and had a filing requirement. Although Ruth's father supported her and paid for the wedding, he cannot claim her as a dependent because she is filing a joint return with her husband. Click here for an explanation. See step 3 of Table 1: All Dependents. A married person who files a joint return cannot be claimed as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. |