What happens if a qualifying child files a joint return only to claim a refund?

When a qualifying child files a joint return solely to claim a refund, they can still be considered a qualifying child for tax purposes. The rules surrounding qualifying children state that a child's filing status does not disqualify them as long as they meet other criteria, such as age, residency, relationship, and support.

Specifically, the tax code allows a child to file jointly if they do not owe tax and are only doing so to secure a refund, which typically occurs when the child has had withheld taxes or qualifies for certain credits that exceed their tax liability. As a result, their aim to claim a refund does not affect their status as a qualifying child, provided all other requirements are met.

Additional options suggest that filing a joint return would disqualify them or that separate filing is necessary, both of which misinterpret the regulations that govern dependent qualification.