Under the dependent claiming joint return test, a married dependent who files a separate return meets the test.

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The joint return test focuses on whether the dependent filed a joint return with a spouse. If a married dependent chooses to file a separate return, they are not filing a joint return with a spouse, so they meet this test. The only exception to this rule is if the joint return is filed solely to claim a refund of withholding and neither spouse would owe tax if they filed separately; in that scenario, the dependent could still be treated differently. Since the situation describes filing separately, the married dependent satisfies the joint return test. This is a federal rule and isn’t affected by state law or by filing jointly with a non-spouse.