@loch0 wrote:
Thanks. But do you have a source for that?
I cannot find anywhere that suggests the criterion is whether you COULD be claimed as a dependent. Rather, the criterion is listed rather universally as whether you ARE claimed as a dependent.
If a person can be claimed as a dependent, they must check the box on their tax return that says "I can be claimed as a dependent by another taxpayer" even if they don't want to be claimed. That's been the law for a long time.
Under the CARES act, the rebate will not be paid to someone who checks the box for "I can be claimed as a dependent." This is specified in writing under division B title 1 of the CARES act and enacted as 26 U.S. Code § 6428(d)(2).
(d)Eligible individualFor purposes of this section, the term “eligible individual” means any individual other than—
(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins,
This is summarized on the IRS web site here:
The IRS says,
You are not eligible for a payment if any of the following apply to you:
- You may be claimed as a dependent on another taxpayer’s return (for example, a child or student who may be claimed on a parent’s return or a dependent parent who may be claimed on an adult child’s return).
https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility
