I am 19. In 2019, I attended college full time from January-April. My mo has a FAFSA parent loan for the semester. I moved in with her from campus in May and then moved out to my own apartment in August. I earned about 6,500 in 2019. Can she file me as a dependent since I am moved out? Would it even benefit her to file me as a dependent if she doesn't work full time and will claim an income of less than $10,000?
As you only attended college full time for only four months, you do not qualify as a full time time student for tax purposes.
As you are 19 and earn more than $4,200 in 2019, your mom cannot claim you as a dependent. There is no other option.
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As you only attended college full time for only four months, and had more than $4200 of income, you do not qualify as your Mom's dependent.
The requirement is for parts of 5 months, as a full time student. So, what was the exact last day the school was in session (not necessarily your last day of class). If it was May 1 or later, you meet the 5 month rule.
There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
- He lived with the parent (including temporary absences such as away at school) for more than half the year