Final answer:
A taxpayer can claim an exemption for someone filing a joint return only if they file that joint return to claim a refund due to overpaid taxes. This exception applies when no tax liability would exist for the filers individually. Tax credits like the American Opportunity or Lifetime Learning Credit do not factor into this exception.
Step-by-step explanation:
only to claim a refund of income tax withheld or estimated tax paid:
A taxpayer can claim an exemption for a person who files a joint return if that person files the joint return only to claim a refund of income tax withheld or estimated tax paid. This means that the personal exemption could still be claimed by another taxpayer if the person is not actually subject to tax and is only filing a return to get a refund of taxes that were overpaid Generally, a taxpayer cannot claim a personal exemption for a person who can be claimed as a dependent on another tax return.
However, there are exceptions, such as when the joint return is filed only to claim a refund and no tax liability would exist for either spouse if they were to file separate returns. Tax credits such as the American Opportunity Tax Credit and the Lifetime Learning Credit are not related to personal exemptions and do not affect the ability to claim a personal exemption for someone else. The determination of claiming an exemption typically revolves around dependency tests and filing status, not the specific credits or deductions claimed