The child support payments are money your parents (mom) are using to support you.
Your mom may be able to
claim you as a dependent for 2016.
There are 5 tests that will
qualify a child (you) as a dependent (on your parent's return) as follows:
- Relationship: Must be your child, adopted child,
foster-child, brother or sister, or a descendant of one of these (grand or
nephew).
- Residence: Must have the same residence for more than half
the year. (include time away at school)
- Age: Must be under age 19 or under 24 and a full-time
student for at least 5 months. They can be any age if they are totally and
permanently disabled.
- Support: Must not have provided more than half of their
own support during the year.
- Joint Support: The child cannot file a joint return for
the year.
Additional resources:
Rules for Claiming a Dependent
Who can I claim as my dependent?
Do I Need to File my Own Taxes if I am a Dependent?
