Final answer:
A married person can be claimed as a dependent if they do not file a joint return with their spouse, except in specific circumstances, such as filing jointly only to claim a refund without any tax liability. The tax code is intricate and considers numerous personal factors like marital status and income when determining tax liability.
Step-by-step explanation:
A married person can only be claimed as a dependent under certain circumstances. The correct answer from the provided options is actually the one not listed explicitly: that individual does not file a joint return with his or her spouse. The basic rule as per the IRS guidelines is that if a married person files a joint return solely to claim a refund and no tax liability would result for either spouse if they had filed separate returns, then that individual can be claimed as a dependent by another taxpayer. This is consistent with the basic concepts of taxation, which account for various personal situations, such as marital status and varying income in determining tax liability.
The tax code specifies that if filing jointly with a spouse could result in a tax liability for either party, then another taxpayer cannot claim them as dependents. This is part of the complex structure governing tax brackets, deductions, and exemptions as they vary on a variety of factors, including filing status and family size. It's important to consider one's adjusted gross income and potential deductions, as this affects taxable income and eligibility for being claimed as a dependent.