Joint Return Test
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Joint Return Test |
Are you single? |
If NO, go to the Joint Return test question
If YES, go to the Provider Identification Test |
Joint Return Test |
Are you filing a Joint return? |
If NO, go to the Joint Return test question
If YES, go to the Provider Identification Test |
Joint Return Test |
Do you meet the requirements to be considered unmarried? |
If NO, You CANNOT claim the child and dependent care credit
If YES, go to the Provider Identification Test |
The next test is the joint return test. Generally, married couples who wish to take the credit for child and dependent care must file a joint return. However, taxpayers can be considered unmarried if they file a separate return and are:
- Legally separated on the last day of the tax year, or
- Living apart from their spouses for the last six months of the year and paid more than half of the cost of providing a home, which was also the main home of the qualifying person, for more than half the year
Generally, married persons who are considered unmarried will use the filing status, Head of Household.
A taxpayer whose spouse died during the tax year, and who has not remarried, will generally have to file a joint return to claim the credit.
At this point, you will have already determined the taxpayer's filing status and can rely on that to determine if they pass the joint return test.
