No, they cannot claim you just because they pay for your tuition. But they probably can claim you for other reasons. It depends on what you mean by "live on my own" and "college student" and, to a lesser degree, "my own job".
There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each. The $4200 income limit, you may have heard about only applies to standard dependents (Qualifying relatives).
Being away at school, even if living off campus, for tax purposes, is only a temporaray absence, from your parent's home and you are considered as still residing with them, for the QC 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
So, no they cannot claim you just because they pay for your tuition. But they can claim you, if you meet those 3 rules.
If you really do "live on your own", then you cannot be a QC. Then we look to see if they could claim you under the standard dependent (Qualifying relative) rules.
A person can still be a standard dependent ("Qualifying Relative"), 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 $4,200
- 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
