Joint Return Test Law and Legal Definition
Joint return test is one of the five tests administered by the IRS for the potential dependents. To get qualified as a dependent the potential dependents must pass this test. According to the joint return test the potential dependents need not file a joint tax return with his/her spouse for the tax year in which such potential dependants are claimed as dependents in someone else's return. The joint return test does not apply to a person to persons who are not required to file a return, or files only to receive a refund. It also does not apply to spouses who file separate returns.
Legal Definition list
Related Legal Terms
- Ab Intestato
- ABC Test
- Absolute Return Index
- Abstraction-Filtration-Comparison Test
- Abstractions Test
- Acceptance Testing
- Acceptor Supra Protest
- Acid Test Ratio
- Actual-Risk Test
- Actus Inceptus Cujus Perfectio Pendet Ex Voluntate Partium Revocari Potest, Si Autem Pendet Ex Voluntate Tertiae Personae, Vel Ex Contingenti, Revocar
