@breannlewis13 -
You haven't provided enough info to answer that question. The simple answer is if your parent doesn't claim you, then you are not considered a dependent. But then, it depends on why doesn't she claim you. In particular, what does "do not live at home" really mean?
As previously explained, there are two types of dependents and the rules are complicated. I'll try to simplify them a little. Most students fall under the qualifying child rules.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
- He lived with the parent (including temporary absences such as away at school) for more than half the year. Being away at school, you are still considered living with your parent.
A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
- Closely Related OR live with the taxpayer ALL year
- His/her gross taxable income for the year must be less than $4200
- The taxpayer must have provided more than 1/2 his support
In either case:
- He must be a US citizen or resident of the US, Canada or Mexico
- He must not file a joint return with his spouse or be claiming a dependent of his own
- He must not be the qualifying child of another taxpayer
