Indicate whether the following statements are "True" or "False" regarding when the joint return rule does not apply.

$$ The reason for filing is to claim a refund for tax withheld.

$$ No tax liability would exist for either spouse on separate returns.

$$ Only one spouse is required to file a return.

Complete the following statement regarding the citizenship or residency test.

To be a dependent, the individual must be a

for

of the calendar year in which the taxpayer's tax year begins.