adult student/ EIC credit

[teresadolin1]

My daughter is 19 and a full time college student. She still lives with me when she is not in school. She would like to claim herself this year. Can i still claim her as a Nondependent - for EIC/dependent care only? And still allow her to claim herself, stating that her parents are not claiming her, so she can receive the stimulus payments?

[Bsch4477]

That won’t work since she would have to click the box saying that someone else CAN claim her even if you choose not to claim her. And in that case she would not be eligible for the stimulus. 

[Hal_Al · Accepted solution]

Under the CARES Act, if you (the student) are claimed, or qualify to be claimed, as a dependent on someone else’s 2019 return you cannot receive a stimulus check, in 2020.   If you qualified as a dependent for 2019, but will not be for 2020, you will most likely get it in 2021, when you file a 2020 tax return.

Note that the requirement is not just whether you are actually claimed as a dependent, it's whether you qualify to be claimed as a dependent. 

The Nondependent - for EIC only designation is for two specific  situations: 1. when the custodial parent is claiming the dependent and 2. Where the student would have been a qualifying child dependent, except for the self support test.

A common example for #2, is where the student still lives at home but supports herself with student loans. 

[teresadolin1]

I think I understand what you are saying, but want to make sure, if you dont mind. So my dausghter does live with me. However, she pays rent and pays her portion of the utilities. Student loans are in her name. She buys her own food and household items and even has her own health insurance. So on the form, she can say that she pays for more than half of her living expenses. Which means she can claim herself as a dependent?

And because of this, I would be alble to claim the EIC, or because she supports herself, I would not longer qualify to claim the EIC? 

I appreciate everyones help! Just hoping to get the best return possible for both of us without breaking any rules lol. thanks!

[Hal_Al]

Yes you have that correct:

1. Because she is self supporting, she cannot be your dependent.

2. Because she meets all the qualifying child rules, except the self support rule (she is a fulltime student, under 24,  living at home), you can claim her for EIC (non-dependent  - EIC/dependent care only).

3. Since she cannot be claimed as a dependent, she can file independent and claim the stimulus (there is nowhere on her form that she indicates that some one is claiming her for EIC only).  She does not check the box saying that someone can claim her as a  dependent.  

[teresadolin1]

Thank you!!👍💯