While you do have the right not to claim them, they do not have the right to be considered independent. If they meet the qualifications to be your dependent, they are not entitled to claim certain benefits, even if you do not claim them.
There is a common idea that a parent can decide not to claim a dependent so that they can reap certain benefits. The truth is, a qualifying child or a qualifying relative is your dependent. Also, not claiming her as a way of avoiding the kiddie tax is potentially tax fraud. Must claim self as dependent
While the IRS never comes out and says that you must claim a dependent, they do give the definition of who is a dependent.
The term “dependent” means:
- A qualifying child, or
- A qualifying relative.
While you can choose not to claim your dependent, the qualifying person MUST indicate on his own return that he is a dependent, but that no one will actually claim him as such.
In TurboTax Online, the questions read:
Someone else can claim me as a dependent on their tax return. You would answer yes.
And this person will claim me on their 2021 tax return. You would answer no.
