Can Carl and Carrie claim Carol as a dependent given her marital status?

To determine if Carl and Carrie can claim Carol as a dependent, it's important to consider the IRS rules regarding qualifying children and qualifying relatives. A qualifying relative can be claimed as a dependent if they meet certain criteria, including relationship, gross income, and support tests.

In this case, Carol can be a dependent if she is not a qualifying child of another taxpayer and meets the support and income tests. The assertion that Carol is married does not automatically disqualify her from being claimed as a dependent. The IRS provides provisions where a married individual can still qualify as a dependent if they do not file a joint return, except in certain circumstances where they only file to claim a refund.

If Carol meets the income threshold (which is relatively low) and can be considered to be primarily supported by Carl and Carrie, then they can indeed claim her as a dependent. Therefore, given that marriage alone does not disqualify her if other criteria are met, it follows that Carl and Carrie can claim Carol as a dependent.

Understanding these criteria clarifies why the answer stating they can claim her is the correct interpretation of the tax dependency rules.