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.