Yes, if you were truly not a dependent that year, then you can amend and claim yourself. Be aware, that your parents, if the IRS decides in your favor, will owe the money back to the IRS. This will take some time as the IRS will have to determine who is entitled to the exemption. If your income was low that year, your additional amount may not be worth the bother.
The 5 tests that will qualify a
child as a dependent are:
- 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.
- 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.
