If my children filed independently since they all have jobs, can I not claim them as dependent even though they live in my house, rent-free, and I pay for all groceries in the house?

[VolvoGirl]

Maybe.  You can claim them if they made less than $4,200 total income or was a full time student under 24.  Or if they are under 19.

See IRS Publication 501 starting on page 10 bottom Dependents

https://www.irs.gov/pub/irs-pdf/p501.pdf

Who can I claim as a dependent?

https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/00/267...

Who you can claim article

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...

[Opus 17]

The rules are listed in publication 501, and you must analyze each child's situation separately.

https://www.irs.gov/forms-pubs/about-publication-501

If you claim them as dependents and they did not check the box that says "I can be claimed as a dependent by another taxpayer" that will block you from e-filing.  If you mail your return to claim them as dependents, the IRS will investigate the situation. 

If the child is age 19 or older and is not a full time student, you can't claim them if their income is more than $4200 (for 2019), even if you provide more than half their support.  Or, if the child is age 24 or older, you can't claim them if their income is more than $4300, even if you provide more than half their support and even if they are still a student.

For all children age 18 or less, and for children between 18 and 23 who are also full time students, you may claim them as dependents if they live in your home more than half the year, unless they provide more than half their own support.  Support includes room, board, tuition, clothing, travel, medical expenses, and entertainment.  You get credit for room and board based on the number of people in your home.  For example, if you live at home with 4 people (including yourself), then 1/4th your household expenses are counted as support for each person.  Your household expenses would be your rent, or what it would cost to rent a similar home (the rental value is used instead of the mortgage payment); plus utilities; plus maintenance and insurance; plus food.  For each child, you need to consider the support you provide in this manner and compare it with their overall support costs and see whether or not they pay more than half their own overall support. 

[Carl]

1. I have an odd suspicion that you are looking at having your children qualify for the stimulus payment. If my suspicion is correct, it won't work.

Your children being employed really doesn't play into this. While *YOU* have a choice to claim them or not on your own tax return, it's highly probable that your children do not have a choice.

If you are providing them food and housing at no cost to them, then I  doubt that they provide more than 50% of their own support, and I also have no doubt that you provide more than 50% of their support. Therefore, your children will *qualify* as your dependent. Understand that the key word here is *QUALIFY*. Weather you actually claim them or not is irrelevant.

On the child's tax return they will be asked if "THEY" provide more than 50% of "their own" support. If they do not, then they "qualify" as your dependent. Therefore they "must" select the box for "I can be claimed on someone else's tax return". It does not matter if you actually claim them or not either.

As to "exactly" what questions are asked to the student by the program, depends on their age and student status. For example, if they are in college and under the age of 24 and indicate they can "NOT" be claimed on another tax return, if their "EARNED" income is not sufficient to justify a claim to providing more than half of their own support, that child can expect to be audited anywhere from 24 to 36 months after they file the tax return.

[xmasbaby0]

You have not provided any details about your children except that they have jobs and "filed independently."  If even one if the kids who you CAN claim as a dependent filed a tax return already and said they cannot be claimed as a dependent on someone else's tax return, you will not be able to e-file your 2019 tax return.

We do not know their ages, whether they are full-time students or how much they earned at their jobs.  You can use the IRS interview that was provided to you by VolvoGirl and determine if any of them can be claimed on your tax return.  Run that interview for each of them.

If any of them filed incorrectly, they need to amend their returns.  But even if they amend, it will not make it possible for you to e-file.  Your own return will have to be printed, signed and mailed if you are claiming any of them on your return.