The rule is that if a person CAN be claimed as a dependent then on their own tax return they must say that someone else can claim them. Your 16 year old is subject to that rule, even if you do not claim him for whatever reason. A dependent cannot have a dependent of their own.
And....surely you do not want your teenage child to file a tax return that will likely raise eyebrows at the IRS and investigate why a sixteen year old is trying to get child-related credits for his siblings. Right???
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
