I pay for my college children's medical, auto insurance, cell phones, part of tuition, part of school supplies. Can they be claimed as dependents?

[bluedeb · Accepted solution]

You can if they qualify to be your dependents:

The tax rules allow you to claim a dependency exemption for a child if they reside with you for more than half the year, don’t provide more than half of their own financial support, and are under the age of 19 at all times during the tax year, or under 24 if a full-time student. 

The child is considered to live with the taxpayer while he or she is temporarily away from home due to education, illness, business, vacation or military service. You would select they lived with you all year.

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Rules for Claiming a Dependent on Your Tax Return (2016)

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

[nito7172]

Thanks, that was helpful.

[Hal_Al]

No. Nothing you described allows you to claim them as dependents. What you paid is essentially not relevant. 

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. For a QC, there is no requirement that you supported the child.  

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. Note that it's not how much support YOU provided; only ho much support did the child provide.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year. So, if the child normally lives with the other parent (or any other person), and not you, he cannot be your QC.

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 $4,000 (2015)

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. So, even if you provided more than half his support, you cannot claim him if he qualifies as the QC of another taxpayer. 

[nito7172]

Thanks for the input, it was helpful.