Taxes are complicated. It's probably going to be close whether you can or can not be a dependent. Here's some things to consider, this year.
As a non dependent, you can claim the $1800 stimulus/recovery rebate credit.
If you are not a dependent, you parent can not get the up to $2500 Tuition credit and maybe some child based earned income credit.
Unemployment is considered as unearned income. This means:
1. As a non-dependent who did not support himself with earned income, you cannot claim the refundable ($1000) portion of the American Opportunity Credit You can claim the non refundable portion which may reduce your tax significantly.
2. As a dependent, your standard deduction will only be $1100, meaning most of the $15,210 will be taxed.
3. Whether a dependent or not, a significant portion of your income will be subject to the "kiddie tax" (taxed at parent's tax rate). This is because you are a FT student, under 24 who did not provide more than half his support with earned income.
