J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.9 The Dependent Does Not File a Joint Return

You may not claim an exemption for a dependent who files a joint return. For example, if you meet the other tests entitling you to an exemption for your married daughter as your dependent (21.1), but she files a joint return with her husband, you may not claim her as your dependent on your tax return.

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Caution

Should Married Dependents File Separately?

When a married dependent files a joint return, the parent cannot claim an exemption. The loss of the exemption may cost a parent more than the joint return saves the couple. In such a case, it may be advisable for the couple to file separate returns so that the parent may benefit from the larger tax saving.

If the couple decides to revoke their election to file jointly and then file separately in order to preserve the exemption for a parent, they must do so before the filing date for the return. Once a joint return is filed, the couple may not, after the filing deadline, file separate returns for the same year.

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Exception.

Even if your dependent files a joint return, you may claim the exemption where the income of each spouse is under the income limit required for filing a return and the couple files a joint return merely to obtain a refund of withheld taxes. Under these circumstances, the dependent’s return is considered a refund claim, ...