This didn't get much attention at the time, I will see if anyone else has an opinion.
@TomD8
@Hal_Al
@rjs
There are two questions on a person's federal return. For the question, "Can you be claimed as a dependent?" you must answer yes if you can be claimed, even if you don't want to be claimed and even if the person who could claim you agrees not to. The point is that if you are being provided for by someone else (qualify as a dependent), there are certain tax benefits you are not entitled to in your own name, even if the person doesn't actually claim you as a dependent. If the person who could claim you agrees not to, and you falsely answer "no" and claim some tax benefit, that could be considered fraud.
I assume Maryland follows the same rules on their state return.
On the federal return there is a second question, "Will the person who could claim you, actually claim you this year?" This only affects eligibility for the American Opportunity Credit. In the situation where the parent's income is too high to get the credit, the child might get some credit in their own name if they are not actually claimed as a dependent. This is the only tax situation where you can get a benefit if you qualify to be a dependent, but are not a dependent.
Maryland could have different rules for residents and non-residents, that's their prerogative to decide.
