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a dependent. Even if you have a qualifying child or qualifying relative, you can't claim that per- son as a dependent. If you are filing a joint return and your spouse can be claimed as a dependent by an- other taxpayer, you and your spouse can't claim any dependents on your joint return. Exception. If you can be claimed as a depend- ent by another taxpayer, you can claim some- one else as a dependent if the person who can claim you (or your spouse, if filing a joint return) as a dependent files a return only to claim a re- fund of income tax withheld or estimated tax paid. Joint Return Test You generally can't claim a married person as a dependent if that person files a joint return. Exception. You can claim a person as a de- pendent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—child files joint return. You supported your 18-year-old child who lived with you all year while your child’s spouse was in the Armed Forces. Your child’s spouse earned $35,000 for the year. The couple files a joint re- turn. You can't claim your child as a dependent. Example 2—child files joint return only as claim for refund of withheld tax. Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They don't have a child. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so you aren't dis- qualified from claiming each of them as a de- pendent just because they file a joint return. You can claim each of them as dependents if all the other tests to do so are met. Example 3—child files joint return to claim American opportunity credit. The facts are the same as in Example 2, except no taxes were taken out of your child’s pay or your child’s spouse’s pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Be- cause claiming the American opportunity credit is their reason for filing the return, they aren't fil- ing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so you can't claim ei- ther of them as a dependent. Citizen or Resident Test You generally can't claim a person as a de- pendent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resi- dent of Canada or Mexico. However, there is an exception for certain adopted children, as ex- plained next. Exception for adopted child. If you are a U.S. citizen or U.S. national who has legally adopted a child who isn't a U.S. citizen, U.S. resident alien, or U.S. national, this test is met if the child lived with you as a member of your household all year. This exception also applies if the child was lawfully placed with you for legal adoption and the child lived with you for the rest of the year after placement. Child's place of residence. Children are usu- ally citizens or residents of the country of their parents. If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Foreign students' place of residence. For- eign students brought to this country under a qualified international education exchange pro- gram and placed in American homes for a tem- porary period generally aren't U.S. residents and don't meet this test. You can't claim them as dependents. However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. See Expenses Paid for Student Living With You in Pub. 526. U.S. national. A U.S. national is an individual who, although not a U.S. citizen, owes alle- giance to the United States. U.S. nationals in- clude American Samoans and Northern Ma- riana Islanders who chose to become U.S. nationals instead of U.S. citizens. Qualifying Child Five tests must be met for a child to be your qualifying child. The five tests are: 1. Relationship, 2. Age, 3. Residency, 4. Support, and 5. Joint return. These tests are explained next. If a child meets the five tests to be the qualifying child of more than one per- son, there are rules you must use to determine which person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later. Relationship Test To meet this test, a child must be: • Your son, daughter, stepchild, or foster child, or a descendant (for example, your grandchild) of any of them; or • Your brother, sister, half brother, half sis- ter, stepbrother, or stepsister, or a de- scendant (for example, your niece or nephew) of any of them. Adopted child. An adopted child is always treated as your own child. The term “adopted CAUTION ! child” includes a child who was lawfully placed with you for legal adoption. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Age Test To meet this test, a child must be: • Under age 19 at the end of the year and younger than you (or your spouse if filing jointly); • A student under age 24 at the end of the year and younger than you (or your spouse if filing jointly); or • Permanently and totally disabled at any time during the year, regardless of age. Example. Your child turned 19 on Decem- ber 10. Unless this child was permanently and totally disabled or a student, this child doesn't meet the age test because, at the end of the year, this child wasn't under age 19. Child must be younger than you or your spouse. To be your qualifying child, a child who isn't permanently and totally disabled must be younger than you. However, if you are mar- ried filing jointly, the child must be younger than you or your spouse but doesn't have to be younger than both of you. Example 1—child not younger than you or your spouse. Your 23-year-old sibling, who is a student and unmarried, lives with you and your spouse, who provide more than half of your sibling’s support. Your sibling isn't disa- bled. Both you and your spouse are 21 years old, and you file a joint return. Your sibling isn't your qualifying child because your sibling isn't younger than you or your spouse. Example 2—child younger than your spouse but not younger than you. The facts are the same as in Example 1, except your spouse is 25 years old. Because your sibling is younger than your spouse and you and your spouse are filing a joint return, your sibling is your qualifying child, even though your sibling isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: 1. A full-time student at a school that has a regular teaching staff and course of study, and a regularly enrolled student body at the school; or 2. A student taking a full-time, on-farm train- ing course given by a school described in (1), or by a state, county, or local govern- ment agency. The 5 calendar months don't have to be con- secutive. Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Page 12 Publication 501 (2022)