I am a full time student under the age of 24 but I received 15, 210 in unemployment (box 1 of 1099-G. Can my mom still claim me?

[MaryK4]

It depends.  For her to claim you as a dependent, you cannot have provided more than one half of your own support. 

This is the worksheet the IRS uses to determine support Worksheet 2.  Your mother would just have to show that you did not use your money to pay for more than half of the expenses on the worksheet.  

Note: just because you had the income, if you did not actually pay your own support she would be able to claim you.  

[Hal_Al]

Yes, most likely.

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:

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

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

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

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

[Pitch210]

I certainly hope she can and does claim you! Your 24, clearly gave some form of higher education, yet were unemployed for a longggg time. When I was offered unemployment I declined and kept working a side job until my career position picked up. You and so many others took not just unemployment wages from the rest of us workers, but all the money the government tacked on top of that. Be someone that can get your incredibly lazy generation back in a real life track! Start working no matter what the cost to your pride or wallet and maybe my days won’t be spent yelling at lazy apprentices that work like children and whine all day. I could only dream of makin the money they do at that age. 

[Hal_Al]

Taxes are complicated.  It's probably going to be close whether you can or can not be a dependent.  Here's some things to consider, this year.

As a non dependent, you can claim the $1800 stimulus/recovery rebate credit. 

If you are not a dependent, you parent can not get the up to $2500 Tuition credit and maybe some child based earned income credit.

Unemployment is considered as unearned income. This means:

  1. As a non-dependent who did not support himself with earned income, you cannot claim the refundable ($1000) portion of the American Opportunity Credit  You can claim the non refundable portion which may reduce your tax  significantly.

  2. As a dependent, your standard deduction will only be $1100, meaning most of the $15,210 will be taxed. 

  3. Whether a dependent or not,  a significant portion of your income will be subject to the "kiddie tax" (taxed at parent's tax rate). This is because you are a FT student, under 24 who did not provide more than half his support with earned income.