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Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

 
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1 Best answer

Accepted Solutions
Hal_Al
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

It depends on a couple more details. How much income did you have and when did you move out.

Since your mother provided more than half your support, she can definitely claim you as long as your income for the year was less than $4050.

Even if your income was more than $4050, she can still claim you if you lived with her for more than half the year.

FULL RULES

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. 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

2. 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.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year.

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, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit.

 A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

View solution in original post

15 Replies
CassyD
New Member

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Did she support you for over half the year?

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Yes she has

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Are you a full timer student?

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Yes I am
Hal_Al
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

It depends on a couple more details. How much income did you have and when did you move out.

Since your mother provided more than half your support, she can definitely claim you as long as your income for the year was less than $4050.

Even if your income was more than $4050, she can still claim you if you lived with her for more than half the year.

FULL RULES

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. 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

2. 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.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year.

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, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit.

 A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

"if I decide to move out" Sounds like it hasn't happened.

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

It hasn’t yet, but I don’t want to move out if it’s going to affect her claiming me as a dependent .
Hal_Al
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Moving out MAY affect her claiming you and for how much. As long as you are not working, she can still claim you as a dependent, after you move out.  But is she is currently  getting the Earned Income Credit, she will lose that.

Taxes are complicated; but the simple answer: for your mother's taxes, it's better is you are living at home. She (and you)  can use this tool to compare the results: <a rel="nofollow" target="_blank" href="https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1">https://turbotax.intuit.com/tax-to...>.
Carl
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Hal-Al, so long as they were under the age of 23 on Dec 31 of the tax year and a full time student, their earnings don't matter. There is no limit on the student's earnings.
Hal_Al
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

There is no limit on the under 24 student's earnings, as long as he/she is living at home with the parent. If they move out before July 3, the income test kicks in.

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

"But is [if ] she is currently getting the Earned Income Credit, she will lose that."
@Hal_Al  Please explain. I don't think that's true.
Carl
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

Generally, a student living away from home for the primary purpose of attending school is considered to have lived with you for the entire year. So if you are moving out for some other purpose and attending school is not the *primary* reason for moving out, then you did not live with her the entire year. That alone is enough to disqualify her from claiming you as a dependent.

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

I agree with Carl. OP is attending Community College, so most likely is living near her school anyway.
Hal_Al
Level 15

Can my mom still claim me as a dependent if I decide to move out with a friend and have my own lease? im 20 years old and also attend community college

No.  That (moving out) alone will not disqualify the student from being a DEPENDENT. It will only disqualify him from being a Qualifying Child (QC). He can still be a Qualifying Relative (QR) dependent.

 Mom will lose the EIC when the  student goes from being a Qualifying Child to Qualifying Relative. Or, at least the child related portion of the EIC. Or more specifically the portion related to that particular child. So, yes, it's an over simplification to say Mom will lose the EIC. She may have other qualifying children and/or income low enough to qualify on her own. It's safe to say her EIC will be reduced and most likely, significantly.

Once again, we don't have all the facts. I assumed the student was going to school locally. Carl is correct, if he is living away from home for the primary purpose of attending an out of town school, he is considered to still be living with the parent and can be a QC
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