Claimed as a dependent wrongly by someone else in 2015, can I file an amendment for that year now stating I was not actually a dependent?

[maryellen213]

Tricky situation. I had only lived with my former parents that year for less than 5 months of 2015 (January-beginning of May), and they did not provide any form of support to me after that time. I somewhat re-call that upon e-filing for that year as someone who cannot be claimed as a dependent, my return was rejected as the had indeed claimed me. Despite supporting myself for most of 2015, I eventually filed as a dependent as I did not want to communicate nor hassle with them, though this drastically reduced my refund as a full-time student. Can I now in 2018 file an amendment stating I was not actually a dependent in 2015 to get back the refund money I had lost that year as my financial situation now is getting a bit dire? Any insight would be much appreciated, thank you!

[Coleen3 · Accepted solution]

Yes, if you were truly not a dependent that year, then you can amend and claim yourself. Be aware, that your parents, if the IRS decides in your favor, will owe the money back to the IRS. This will take some time as the IRS will have to determine who is entitled to the exemption. If your income was low that year, your additional amount may not be worth the bother.

The 5 tests that will qualify a child as a dependent are:

• Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: Must have the same residence for more than half the year.
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
• Support: Must not have provided more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.

[maglib]

the support test is not based on number of months.  If you were considered to have lived with your parents for those months. If you provided over half your own support ( support test link https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf)  then you are not a qualifying child.  

Being away at college is normally considered a temporary absence from home and not considered not living in the home.

But if you meet all the rules, your parents amended their return to remove you as a dependent, then of course you can claim yourself.

If your parents do NOT amend their return, the IRS will determine who can claim you if you both claim yourself.  2 returns can not claim the same dependent exemption.