Registered Tax Return Preparer RTRP Practice Exam

The scenario in which a taxpayer cannot claim a dependent primarily hinges on their filing status and certain relationship criteria established by the IRS. When a taxpayer is married and choosing to file separately, they generally cannot claim their spouse as a dependent. Additionally, under certain circumstances, this filing status can limit the ability to claim dependents, especially if the other spouse has already claimed them.

Married Filing Jointly is a status that allows both spouses to combine their income and deductions, often leading to tax benefits. However, when filing separately, each spouse is taxed on their own income, and one spouse cannot claim the other (or their dependents) unless specific conditions are met, which are not typically applicable when both spouses can choose to file together.

The other choices involve situations where the residency or citizenship status of a dependent does not eliminate the possibility of claiming them, provided other criteria are met, such as relationship and support tests. Thus, the correct answer emphasizes the importance of the taxpayer's filing status relative to the ability to claim dependents.