Can I be an independent? I am 21 and I pay for my rent at school which I live at for 10 months a year. My tuition is covered by my own loans. My mom does not pay for any.

[7b909b2709af]

My mom does not pay for anything for my except for car insurance but I pay for my rent and food. My tuition is covered from loans all in my name but she wants to claim me on her taxes even though she does not pay for my rent or school. I want to be an independent but she does not want me to. I personally don’t think it’s fair and I’m not sure what to do.

[MarilynG1]

Click this link for info on Did I Support Myself?

If you used unearned income or student loans to pay for most of your expenses, you did not support yourself.

You could have a discussion with your mom.  If she does not receive an Education Credit for claiming you, she may consider letting you claim yourself. 

[Hal_Al]

Do the math.  Most years you get nothing for claiming yourself.  For 2020, you will probably get the $1800 stimulus/rebate credit.  But your Mom will miss out on the $500 dependent credit and the up to $2500 tuition credit.

Students under 24, who do not work, are not eligible for the refundable portion (up to $1000) of the tuition credit. 

But, it's not optional who gets to claim you; the rules must be met.  And, as your surmised it's most likely the support rule that will govern.  Students away at school are still considered as residing with their parents  (you are only temporarily away). 

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

[7b909b2709af]

Why would my mom be able to get the $2500 tuition credit when she has not paid $1 towards my tuition? 

[Hal_Al]

Because the education credit goes with the student's dependency.  Whoever claims the student as a dependent, gets to claim the credit, regardless of who paid the tuition.