What happens if a child files a joint return for the year?

When a child files a joint return, they cannot be claimed as a dependent on their parent's tax return. This is a critical aspect of tax law concerning dependency status. Typically, a child can be claimed as a dependent if they meet certain criteria, such as not filing a joint return, unless it is solely for a refund of withheld income tax or estimated tax paid.

Filing a joint return alters their eligibility for dependency because the IRS generally allows only one taxpayer to claim a single dependent. As a result, the act of filing jointly indicates the child is taking on a more independent tax status, which can affect the dependency claim.

While other choices touch upon relevant tax concepts, they do not address the specific issue of filing status and its direct impact on dependency claims as effectively as this option does.