topic Our 19-year-old full-time freshman college student (earns no income): Are we better off claiming him as dependent or not (i.e., he files his own return)? in Education

Our 19-year-old full-time freshman college student (earns no income): Are we better off claiming him as dependent or not (i.e., he files his own return)?

Rusty Shackleford — Mon, 09 Mar 2026 08:15:55 GMT

We, his parents, have too high of a MAGI to get benefit from any education credits on our return (e.g., American Opportunity, or Lifetime Learning). His college tuition & fees in TY21 was ~$30K.

Would we as a family get more tax credits (dependent, college expenses) if we his parents do or don't claim him as a dependent? If we don't, he'd file his own return, of course. Which is the more prudent approach?

We received 1098-T, and had 1099Q withdrawals that were sent to us (his parents = Recipient). His total costs of education (qualifying education expenses) > 1099Q withdrawals, to be clear.

Re: Our 19-year-old full-time freshman college student (earns no income): Are we better off claim...

DanaB27 — Sat, 12 Mar 2022 17:08:09 GMT

Please be aware that if your son meets the requirements to be your dependent then he will have to select on his return that he can be claimed as a dependent even if you choose to not claim him.

If he can be claimed by someone then he cannot qualify for the refundable part, he can only qualify for the non-refundable part (which reduced your tax due but not below $0). But if his income is less than 10K, he is not going to qualify for the non-refundable portion.

Please see What education tax credits are available? for additional information.

Re: Our 19-year-old full-time freshman college student (earns no income): Are we better off claim...

Hal_Al — Sat, 12 Mar 2022 19:21:06 GMT

As DanaB27 says, he cannot claim a tuition credit, unless he has a tax liability. Even then, you have to forego the $500 Other dependent credit to allow him to do that.

Essentially it is not optional whether he "claims himself". If you do not claim him, he still has to show that he CAN be claimed by someone else, on his return, and he does not get the tax benefits of an "independent".