in which instance does the taxpayer NOT have a dependent? (1) Marcus is single. Quinta is Marcus's qualifying relative. Marcus may be claimed by his mother, but she is not going to claim him. Quinta is not married. Both Marcus and Quinta are U.S. citizens. (2) Carol and Carrie are married. Carol is their qualifying child. No one can claim Carl or Carrie on their tax return. Carol married to Paul. Neither Carol or Paul is required to file a tax return. Carol has no income. Paul is filing a joint return with Carol only to claim a refund on taxes withheld. Carl, Carrie, and Paul are all U.S. citizens. (3) Mai is single. Lee is her qualifying child. No one can claim Mai on their tax return. Lee is married to Sonja. Neither Lee nor Sonja is required to file a tax return. Lee had no Income. Lee and Sonja will not be filing a joint return. Mai, Lee, and Sonja are all U.S citizens. (4) Tomas is single. Lucinda is Tomas's qualifying child. No one can claim Tomas on their tax return. Lucinda is not married. Tomas is a U.S citizen. Lucinda is a resident of Mexico.