E. Limited Liability Company 1. For tax years beginning in 1996, the requirement does not apply for dependents born after November 30, 1996. H. Taxable income I. Tax 1. Must use tax tables if able.
Waiver can be for any time period.
Still must meet all other dependency requirements. Gross Income Test a. No liability would exist for either spouse on separate returns 4. A. Married filing jointly 1. No joint return if either spouse was nonresident alien or two have different tax years 3.