Sarah and James get married while they are still in high school, about halfway through the year. Sarah's parents wish to claim her on their taxes, but Sarah wants to file a return with her husband. James himself has no income, but Sarah has some potential for getting withholding back by filing her return. What is the best way for her to file her return to avoid messing up her parents' claim and get her refund? There is no way for her to claim this without messing up her parents' return. They will fail the Joint Return test regardless. She can have her income and withholdings put on her parents' return and get her withholdings from them. She should file as Married Filing Separately, after her parents file, to avoid flagging the return at the IRS for review. She can file her joint return without claiming her exemption (or the 'right' to the exemption) without causing her parents to fail the Joint Return test on their own return