How can a married individual meet the joint return test to remain a qualifying child?

To qualify as a qualifying child for tax purposes, a married individual must meet certain requirements outlined in the tax code. One crucial aspect involves their filing status. Specifically, if the individual is married, they must adhere to the joint return test, which governs how their filing affects their ability to be categorized as a qualifying child.

The correct choice states that a married individual can meet the joint return test by not filing a joint return or by filing a joint return solely for the purpose of obtaining a refund. This aligns with the tax regulations which stipulate that if a married person files a joint return and no tax benefit is claimed, they can still retain their status as a qualifying child. This is a critical element, as it allows for an exception that maintains the individual’s eligibility without the common implications of filing jointly for tax advantages.

In cases where the individual chooses to file a joint return but is claiming a tax benefit, this disqualifies them from being classified as a qualifying child. Therefore, the option that discusses not filing a joint return or only filing for a refund accurately reflects the tax code's intent and requirements regarding the status of a qualifying child in a married context.