Business and Personal Finance Dictionary

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• JOINT RETURN TEST
  
  One of the five tests a person must pass to qualify as your dependent. To meet this test, the person must not file a joint tax return with his or her spouse for the tax year in which you claim the person as a dependent. This test does not apply if the person is not required to file a return, files only to receive a refund and would have no tax liability for either spouse if they filed separate returns.
  
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