# Filing Status - tax question **URL:** \ **Category:** Factual Questions\ **Created:** [February 1, 2003, 10:35pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176 "2003-02-01T22:35:56Z")\ **Posts on this page:** 6\ **Page:** 1
**Author:** ![Vortex](https://avatars.discourse-cdn.com/v4/letter/v/fbc32d/32.png) [@Vortex](https://boards.straightdope.com/u/Vortex)\ **Post date:** [February 1, 2003, 10:35pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/1 "2003-02-01T22:35:56Z")
Assume the following: Jane Doe receives more than one-half of her support from her parents Jan 2002 thru Aug 2002, is age 21, and a full-time student (dependent). She is legally married in September 2002. IRS regulations consider anyone married on the last day of the tax year to be married the entire year. Can Jane file a joint return with her husband for 2002? I’ve scoured the IRS website and various forms (including Publication 501) but they don’t seem to address the issue with dependency. I seem to remember reading somewhere that one cannot file a joint return if she can be claimed as a dependent by someone else. However, I also read that one cannot claim somone else as a dependent if that person files a joint return. Assuming she _can_ file a joint return, can she claim an exemption for herself? ---
**Author:** ![danceswithcats](https://avatars.discourse-cdn.com/v4/letter/d/9e8a1a/32.png) [@danceswithcats](https://boards.straightdope.com/u/danceswithcats)\ **Post date:** [February 1, 2003, 10:59pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/2 "2003-02-01T22:59:24Z")
I believe the determination of filing staus is based upon status at year end. If Ms. Doe was legally married at year end, then she has the choice of filing married/joint, married/separate, and perhaps HOH. Unless I misunderstand your question, one always takes an exemption for oneself. ---
**Author:** ![Vortex](https://avatars.discourse-cdn.com/v4/letter/v/fbc32d/32.png) [@Vortex](https://boards.straightdope.com/u/Vortex)\ **Post date:** [February 1, 2003, 11:03pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/3 "2003-02-01T23:03:13Z")
Well, how can she take an exemption for herself if someone else can claim her as a dependent (her parents)? UNLESS, the fact that she can file a joint return automatically precludes her parents from claiming her as a dependent. That seems strange, however, since they provided more than 50% of her support for the majority of 2002. ---
**Author:** ![drpepper](https://avatars.discourse-cdn.com/v4/letter/d/8baadc/32.png) [@drpepper](https://boards.straightdope.com/u/drpepper)\ **Post date:** [February 1, 2003, 11:03pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/4 "2003-02-01T23:03:13Z")
Sure, she can file a joint return. Dependency is another issue altogether. If Jane’s parents are _eligible_ to claim her as a dependent, Jane can _not_ claim her own exemption on her return. Assuming all of the other dependency tests are met, the dealbreaker for Jane’s parents being eligible to claim her is the fact that she files a joint return with her husband. This test, however, may nevertheless be met (and Jane’s parents claim her) if Jane and her husband are only filing to get a refund of withheld tax, would not otherwise have a tax liability for the year, and, um, I forget the other one (which may be important! maybe another Doper can fill in my forgotten third criteria here). To summarize, Jane files joint, Jane and hubby meet certain criteria to allow Jane’s parents to claim Jane, and Jane does not take her personal exemption. If Jane and hubby do _not_ meet those criteria, parents can’t claim Jane, and Jane can take her own exemption. In either case, Jane can file jointly. ---
**Author:** ![drpepper](https://avatars.discourse-cdn.com/v4/letter/d/8baadc/32.png) [@drpepper](https://boards.straightdope.com/u/drpepper)\ **Post date:** [February 1, 2003, 11:06pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/5 "2003-02-01T23:06:47Z")
Sorry, didn’t see other replies. Technically Jane’s only choices, if she is married at the end of the year, is Married/Separate or Married/Joint. Head of Household is _not_ an option for Jane. It is not true that one can always take one’s own exemption. If Jane’s parents are _eligible_ to claim Jane (whether they actually choose to claim her or not is irrelevant), then Jane can _not_ take her own exemption. ---
**Author:** ![C\_K\_Dexter\_Haven](https://avatars.discourse-cdn.com/v4/letter/c/b2d939/32.png) [@C\_K\_Dexter\_Haven](https://boards.straightdope.com/u/C_K_Dexter_Haven)\ **Post date:** [February 1, 2003, 11:18pm UTC](https://boards.straightdope.com/t/filing-status-tax-question/152176/6 "2003-02-01T23:18:38Z")
In short, as with so many tax or legal questions, there is not a simple answer: it depends on many circumstances. Get thee to a tax specialist – tax preparer or lawyer – for advice on a specific individual situation.