Yes, as long as Carol and her husband are filing a joint return only to claim a refund of withholdings or estimated taxes paid
Step-by-step explanation:
There are many rules to claim one person as dependent.
Not Paid a joint tax return unless or it is just to claim a refund. But can have tax returns even married also.
While claiming a dependent as a children, the child should follow the following
- The dependent must be a son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister.
- The child must be 18 or younger or if a student should not exceed 24.
- As a student, the child must have attended school full-time during at least five months of the year.
- In this case Wayne can claim Carol as a dependent on his 2018 return because all of the rules are satisfied.