Or taking it a bit further - If you have to pay ANY tax, or get a refund *any* more than the amount withheld on the W-2's ( such as Earned Income Credit, then you cannot be a dependent.
If the 1040 line 34 is more than line 25d you cannot be a dependent.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
